Work and pay guides
Explainers for United Kingdom, with named sources and checked dates where available.
All 6 guides
Explainer2 min
Class 1 National Insurance is deducted from an employee's earnings. The 2026-27 rates are 8% between the primary and upper earnings limits, and 2% above the upper limit.
Source: GOV.UK, National Insurance contributions · Checked
Explainer3 min
UK student loans are repaid as a percentage of income above a plan-specific threshold. The threshold and rate depend on which plan the borrower is on, which is determined by when the course started and which student finance body handled the loan.
Source: GOV.UK, Repaying your student loan · Checked
Explainer2 min
Statutory Maternity Pay and Statutory Sick Pay have different weekly-rate rules and payment periods. The published 2026–27 rates also have different start dates.
Source: HMRC, Rates and thresholds for employers · Checked
Explainer2 min
Statutory Paternity Pay and Statutory Shared Parental Pay are separate statutory payments with different leave periods and eligibility conditions.
Source: HMRC, Rates and thresholds for employers 2026 to 2027 · Checked
Explainer1 min
Employment Allowance reduces eligible employers’ National Insurance liability. Eligibility and payroll restrictions apply separately from the annual maximum.
Source: HMRC, Rates and thresholds for employers · Checked
Explainer2 min
The National Living Wage applies to workers aged 21 and over. The National Minimum Wage sets lower rates for younger workers and apprentices. Both change each April.
Source: GOV.UK, National Minimum Wage and National Living Wage rates · Checked