{"metadata":{"id":"gb-employment-2026-27-v1","country":"GB","taxYear":2026,"taxPeriod":"2026/27","effectiveFrom":"2026-04-06","effectiveTo":"2027-04-05","reviewedOn":"2026-10-25","reviewDueOn":"2026-11-25","basis":"Annualised 2026/27 UK cash-wage planning for one resident employee, one employer and no other income, under State Pension age with category A employee NI and standard Personal Allowance eligibility. England, Wales and Northern Ireland share the reviewed non-savings bands; Scotland uses separate bands. Personal Allowance taper uses whole-pound rounding. NI and selected loan charges use annual thresholds as planning proxies, not payroll period calculations or a complete tax return. Optional agreed registered-pension salary sacrifice reduces the modelled cash wage base; £60,000 is a model cap, not an allowance or eligibility decision. Excludes PAYE codes, actual bonus/pay-date withholding, other pension methods, employer NI/matches, pension allowance charges, minimum-wage checks, benefits, Gift Aid, other income, cross-border/split-year residence, multiple student plans, loan balances, stop notices and refunds.","sources":[{"id":"hmrc-employment-2026-27","title":"HMRC: 2026/27 income bands, Class 1 NI and loan thresholds","url":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","monitoring":"text","contentSha256":"eed2d6daa9729a8ee12efb365e0b58c5a3220b930ed3274a3635196a530dd1f2"},{"id":"hmrc-personal-allowance","title":"HMRC: Personal Allowance and adjusted-net-income taper","url":"https://www.gov.uk/income-tax-rates","monitoring":"text","contentSha256":"48232ef824dc166f5e222a8afed2ca45cbecafdfa522e2d2988e2902eaabaf10"},{"id":"hmrc-scotland-2026-27","title":"HMRC: 2026/27 Scottish non-savings income bands","url":"https://www.gov.uk/scottish-income-tax","monitoring":"text","contentSha256":"a9093ca350afb4675c2fc9a7110c38e5f0ecc9da946bba6e8a08d25ca485727a"},{"id":"hmrc-allowance-rounding","title":"HMRC Tax Logic: Whole-pound Personal Allowance reduction","url":"https://developer.service.hmrc.gov.uk/guides/tax-logic-service-guide/documentation/allowances-and-reliefs.html","monitoring":"text","contentSha256":"9306f8362e6203dfbc68d7acb1c8fea7afcf9ed847cd7703498f0d186ccfa9d8"},{"id":"hmrc-pension-sacrifice","title":"HMRC: Agreed pension salary sacrifice and eligibility limits","url":"https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye","monitoring":"text","contentSha256":"6aaee09d1e1f54116bdb8076064bf077a90804ba54bb0cd1329c870d7c13375e"},{"id":"slc-repayments-2026-27","title":"GOV.UK: Loan thresholds, rates and period deduction examples","url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","monitoring":"text","contentSha256":"2b731076058dad379ce896081066692e00a83c6ff0c55db7eec18ad94fdf6132"},{"id":"hmrc-loan-wages","title":"HMRC: Student/postgraduate repayment wage bases and employer instructions","url":"https://www.gov.uk/guidance/special-rules-for-student-loans","monitoring":"text","contentSha256":"bd64b4e68b9e123436478249d789558c42ba7aa300905aa6f14f14eb9b01184b"}]},"scope":"Derived 2026/27 UK wage-planning parameters, not an official HMRC dataset, PAYE engine or complete tax return. Annual NI and student-loan proxies do not reproduce period thresholds, whole-pound payroll loan deductions or bonus timing. Only agreed eligible pension salary sacrifice is modelled, with a £60,000 model cap; pension allowance charges and minimum-wage eligibility are excluded.","regions":{"GB-ENG":"England","GB-WLS":"Wales","GB-NIR":"Northern Ireland","GB-SCT":"Scotland"},"incomeBands":{"restOfUK":[[0,0.2],[37700,0.4],[125140,0.45]],"scotland":[[0,0.19],[3967,0.2],[16956,0.21],[31092,0.42],[62430,0.45],[125140,0.48]]},"payroll":{"personalAllowance":12570,"allowanceTaperStart":100000,"niPrimaryThreshold":12570,"niUpperEarningsLimit":50270,"niMainRate":0.08,"niUpperRate":0.02,"studentLoanRate":0.09,"postgraduateThreshold":21000,"postgraduateRate":0.06},"studentPlans":{"none":{"name":"None","threshold":0},"plan1":{"name":"Plan 1","threshold":26900},"plan2":{"name":"Plan 2","threshold":29385},"plan4":{"name":"Plan 4","threshold":33795},"plan5":{"name":"Plan 5","threshold":25000}}}