Guide to Rates and Thresholds for 2018/19 Tax Year
(to aid employers – not for use for processing payroll)
Tax Rates
Showing each portion of a monthly salary and the tax rate that may be applied to it.
Based on a monthly paid employee with an 1185L tax code and month 1 (not a Scottish tax code)
| Rate | Monthly Pay |
| Tax Free Allowance | Up to £987.50 |
| 20% | £988 – £3 862.50 |
| 40% | £3 863 – £13 487.50 |
| 45% | Above £13 489 |
Based on a monthly paid employee with an 1185L Scottish tax code and month 1
| Rate | Monthly Pay |
| Tax Free Allowance | Up to £987.50 |
| 19% | £988 – £1 154.17 |
| 20% | £1 154.17 – £2 000 |
| 21% | £2 001 – £3619.17 |
| 41% | £3 620 – £13 487.50 |
| 46% | Above £13 489 |
Auto-Enrolment
| Monthly | |
| Automatic Enrolment Earnings Trigger | £833 |
| Qualifying Earnings | £503 – £3863 |
National Insurance
| Monthly | |
| Lower Earnings Limit | £503 |
| Employee Starts to Pay NI | £702 |
| Employer Starts to Pay NI | £702 |
| Upper Earnings Limit (employee contributions fall to 2%) | £3863 |
National Minimum Wage
| Hourly Rate | |
| National Living Wage (over 25) | £7.83 |
| Aged 21 – 24 | £7.38 |
| Aged 18 – 20 | £5.90 |
| Aged 16 – 17 | £4.20 |
| Apprentice Rate | £3.70 |
Statutory Payments
| Weekly | |
| Sick Pay | £92.05 |
| Maternity Pay (weeks 7 – 39) | £145.18 |
The above rates are a guide only and subject to change and interpretation. Please visit HMRC for up to date information.
