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Payroll & HR Fact Card (2025/2026)

  • Get up to date on key rates and thresholds

  • Learn what’s changing for the 2025/2026 tax year

  • Review important payroll deadlines for 2025

FormatPDF
Publication date22/12/2025
AuthorThe Payfit team

Your comprehensive guide to payroll in 2025

Managing payroll is one of the most intricate aspects of HR operations—and it's no simple feat. From navigating NMW rates to understanding tax thresholds, there's a lot to absorb!

Get your (payroll) facts straight!

Keeping track of all the different rates, figures, and percentages can be stressful, especially if you're juggling responsibilities like wellbeing, recruitment, and L&D. That's why we're here to help…

Everything you need, all in one place

Critical rates. Allowances. Thresholds. We’ve gathered them all for you in one single place. Plus, get an overview of key payroll deadlines.

Included on the card

  • NI and tax rates and thresholds

    NI and tax rates and thresholds

  • NMW and statutory rates

    NMW and statutory rates

  • Car and vehicle values

    Car and vehicle values

FAQs

What are the tax-free allowances for 2025/2026?

The standard employee personal allowance for the 2025 to 2026 tax year is £242 per week, £1,048 per month, £12,570 per year.

What is the employer NI rate for 2025?

The primary rate of secondary Class 1 NICs will increase by 1.2% to 15% (up from 13.8%), effective 6 April 2025. The Class 1A and Class 1B employer rates will also rise accordingly.