Payroll

factcard
2018-19
USEFUL TAX FACTS
AND FIGURES

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Tax rates and allowances

Rates for rest of UK (rUK) - England, Wales and Northern Ireland

Income tax bands 2017-18 2018-19

20% (basic rate) £1 - £33,500 £1- £34,500

40% (higher rate) £33,501- £150,000 £34,501-£150,000

45% (additional rate) over £150,000 over £150,000

Emergency tax code

(applies to all taxpayers 1150L 1185L
across the UK)

Allowances 2017-18 2018-19

£11,500 pa £11,850 pa
Personal allowance
£958 pm £988 pm
(regardless of age)
£221 pw £228 pw
Income limit for personal
£100,000 £100,000
allowance

Blind person’s allowance £2,320 £2,390

Marriage allowance £1,150 £1,190

Rates for Scotland

Income tax bands 2017-18 2018-19

19% (starter rate) n/a £1- £2,000

20% (basic rate) £1- £31,500 £2,001- £12,150

21% (intermediate rate) n/a £12,151- £31,580

40% (higher rate) £31,501- £150,000 n/a

41% (higher rate) n/a £31,581- £150,000

45% (additional rate) Over £150,000 n/a

46% (top rate) n/a Over £150,000

Allowances 2017-18 2018-19

£11,500 pa £11,850 pa
Personal allowance
£958 pm £988 pm
(regardless of age)
£221 pw £228 pw
Income limit for personal
£100,000 £100,000
allowance

Blind person’s allowance £2,320 £2,390

Marriage allowance £1,150 £1,190

Student loan recovery

Plan 1 2017-18 2018-19

£17,775 pa £18,330 pa
Employee earnings threshold
at which repayment of student £1,481.25 pm £1,527.50 pm
loan begins
£341.82 pw £352.50 pw

Rate of deduction 9% 9%

Plan 2

£21,000 pa £25,000 pa
Employee earnings threshold
at which repayment of student £1,750.00 pm £2,083.33 pm
loan begins
£403.84 pw £480.76 pw

Rate of deduction 9% 9%

Pensions cap/allowances

2017-18 2018-19

Annual allowance £40,000 £40,000

Lifetime allowance £1 million £1,030,000

Automatic enrolment earnings

£10,000 pa £10,000 pa
trigger

Automatic enrolment lower

£5,876 pa £6,032 pa
qualifying earnings start point

Automatic enrolment upper

£45,000 pa £46,350 pa
qualifying earnings limit

pa - per annum
pm - per month
pw - per week

The Chartered Institute of Payroll Professionals

The
0121Chartered
712 1000Institute of Payroll Professionals
0121 712 1000
info@cipp.org.uk
info@cipp.org.uk
@CIPP_UK
@CIPP_UK
cipp.org.uk
Statutory payments

2017-18 2018-19

Qualifying earnings level £113 pw £ 116 pw

Statutory maternity pay (SMP)

First six weeks 90% of AWE* 90% of AWE*

lesser of 90% of lesser of 90% of

Further 33 weeks
AWE or £140.98 AWE or £145.18

Statutory adoption pay (SAP)

First six weeks 90% of AWE 90% of AWE

lesser of 90% of lesser of 90% of

Further 33 weeks
AWE or £140.98 AWE or £145.18

Statutory paternity pay (SPP)

lesser of 90% of lesser of 90% of

Two weeks
AWE or £140.98 AWE or £145.18

Shared parental pay (ShPP)

lesser of 90% of lesser of 90% of

Maximum of 37 weeks
AWE or £140.98 AWE or £145.18

Employers can recover 92% of SMP, SAP, SPP and ShPP paid. Small
employers (defined as those with less than £45,000 gross NICs paid
in the previous tax year) are entitled to recover 103% (100% plus 3%
compensation).

Statutory sick pay (SSP)

Standard weekly rate £89.35 £92.05

Since 6 April 2016, no recovery of SSP has been allowable.

* AWE - average weekly earnings

 Company cars

CO2 emissions 2017-18 2018-19

0-50g/km 9% 13%

51-75g/km 13% 16%

76-94g/km 17% 19%

Each additional 5g/km (up to the

+1% +1%
maximum applicable for the year)

Maximum g/km emissions figure 190g/km 180g/km

Diesel supplement +3% +4%

Maximum benefit in all cases   37%  37%

Van benefit charge £3,230 pa £3,350 pa

Fuel scale charges

2017-18 2018-19
Car fuel benefit charge £22,600 pa £23,400 pa
Van fuel benefit charge £610 pa £633 pa

For information on the latest HMRC advisory fuel rates, please download
the free CIPP Payroll factapp (search ‘CIPP factapp’ in your app store)

Mileage allowance payments

2018-19

First 10,000 Over 10,000

Vehicle
miles miles

Privately owned cars and vans 45p 25p

Bicycle rate 20p 20p

Motorcycle rate 24p 24p

Passenger rate (each) 5p 5p

The information aggregated for this document has been obtained from
the relevant government bodies and is correct at the time of publication.
182BV1

This document provides a summary guide only, and is not intended as a

comprehensive representation of the law.
National Insurance

Thresholds 2018-19

Class 1 NICs Weekly Monthly Annual

Lower earnings limit (LEL) £116 £503 £6,032

Primary threshold (PT) £162 £702 £8,424

Secondary threshold (ST) £162 £702 £8,424

Upper earnings limit (UEL) £892 £3,863 £46,350

Upper secondary threshold (UST)

£892 £3,863 £46,350
for under 21s

Apprentice upper secondary

£892 £3,863 £46,350
threshold (AUST) for under 25s

Rates 2018-19

Employee (primary contributions) Above PT Above

LEL to PT
Category letter to UEL UEL

A, H (apprentice under 25),

0% 12% 2%
M (under 21)

J, Z (under 21 deferment) 0% 2% 2%

B 0% 5.85% 2%

C nil nil nil

Employer (secondary contributions) Above ST Above

LEL to ST to UEL/ UEL/UST/
Category letter UST/AUST AUST

A, B, C and J 0% 13.8% 13.8%

H (apprentice under 25),

M (under 21), Z (under 21 0% 0% 13.8%
deferment)

2017-18 2018-19

Employment allowance £3,000 pa £3,000 pa

From April 2016 companies where the sole employee is a director are no
longer entitled to claim the employment allowance.

For benefits provided in 2018-19

Class 1A and Class 1B NICs 13.8%

Class 3 voluntary contributions £14.65 pw

Miscellaneous

Statutory maximum From From

redundancy pay 6 April 2017 6 April 2018
England, Wales and Scotland £489 pw £508 pw
From From
14 February 2016* 6 April 2018
Northern Ireland £500 pw £530 pw

Employment protection From From

(daily rate) 6 April 2017 6 April 2018
England, Wales and Scotland £27 £28

From From
14 February 2016* 6 April 2018
Northern Ireland £25.90 £28

From From
National Minimum Wage
1 April 2017 1 April 2018
16-17 £4.05 £4.20
18-20 £5.60 £5.90
21-24 £7.05 £7.38
Apprentice rate £3.50 £3.70

From From
National Living Wage
1 April 2017 1 April 2018
25+ £7.50 £7.83

No changes were made in 2017

*

Key payroll dates 2018

National Living Wage and National Minimum Wage new

1 April
rates become effective

6 April New tax/NICs bands and thresholds effective

19 April Deadline for final RTI submission of the year

31 May Issue P60 to employees

6 July Return form P11D to HMRC

19 July Class 1A payment due (P11Ds) if paying by cheque

Class 1A payment due (P11Ds) if paying electronically (22

20 July
July is a Sunday)

19 October Class 1B payment due (PSAs) if paying by cheque

22 October Class 1B payment due (PSAs) if paying electronically

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