HMRC publishes rates and thresholds for tax year 2021-22


HMRC has published the rates and thresholds to be used when operating payrolls and providing expenses and benefits to employees, for tax year 2021-22.

This includes:

  • PAYE tax and Class 1 National Insurance contributions

  • Tax thresholds, rates, and codes

  • Class 1 National Insurance thresholds

  • Class 1 National Insurance rates

  • Class 1A National Insurance: expenses and benefits

  • Class 1A National Insurance: termination awards and sporting testimonial payments

  • Class 1B National Insurance: PAYE Settlement Agreements (PSAs)

  • National Minimum Wage

  • Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay

  • Statutory Sick Pay (SSP)

  • Student loan and postgraduate loan recovery

  • Company cars: advisory fuel rates

  • Employee vehicles: mileage allowance payments

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