• Personal allowance frozen at £12,570 to April 2026
  • Primary Threshold (PT) for Employee NIC £797 gross per month
  • Secondary Threshold (ST) – for Employer NIC £737 gross per month
  • Pensions Qualifying Earnings remains at £520 gross per month
  • Statutory Sick Pay (SSP) will be £96.35 gross per week
  • Statutory Maternity (SMP) will be £151.97 gross per week
  • NMW – Aged 23 and above (national living wage rate) – £8.91 gross per hour
  • Student loan thresholds Type 1: £19,895 – Type 2: £27,295 – PG: £21,000 (gross per annum)