| Income tax |
| Blind Person's Allowance | £3,250.00 per year | 2026-04-06 | Corroborated |
| Marriage Allowance | £1,260.00 | 2021-04-06 | Derivation verified |
| Personal Allowance | £12,570.00 per year | 2021-04-06 | Corroborated |
| Personal Allowance: taper income limit | £100,000.00 per year | 2010-04-06 | Corroborated |
| Personal Allowance: taper rate | 0.5 of the income above the limit | 2010-04-06 | Corroborated |
| Scottish income tax rates and bands | table of 6 rows | 2026-04-06 | Corroborated |
| Welsh rates of income tax | table of 3 rows | 2026-04-06 | Corroborated |
| National Insurance |
| National Insurance category letters | table of 17 rows | 2026-04-06 | Corroborated |
| National Insurance: apprentice upper secondary threshold | Weekly £967.00
Monthly £4,189.00
Annual £50,270.00 | 2021-04-06 | Corroborated |
| National Insurance: Class 1A and 1B rate (benefits in kind) | 15% | 2025-04-06 | Derivation verified |
| National Insurance: Class 2 small profits threshold | £7,105.00 per year | 2026-04-06 | Corroborated |
| National Insurance: Class 2 weekly rate (self-employed) | £3.65 per week | 2026-04-06 | Corroborated |
| National Insurance: Class 3 voluntary weekly rate | £18.40 per week | 2026-04-06 | Corroborated |
| National Insurance: Class 4 lower profits limit | £12,570.00 per year | 2023-04-06 | Corroborated |
| National Insurance: Class 4 main rate (self-employed) | 6% | 2024-04-06 | Corroborated |
| National Insurance: Class 4 rate above the upper profits limit | 2% | 2011-04-06 | Corroborated |
| National Insurance: Class 4 upper profits limit | £50,270.00 per year | 2021-04-06 | Corroborated |
| National Insurance: employee main rate | 8% | 2024-04-06 | Corroborated |
| National Insurance: employee rate above the upper earnings limit | 2% | 2011-04-06 | Corroborated |
| National Insurance: employer rate | 15% | 2025-04-06 | Corroborated |
| National Insurance: freeport upper secondary threshold | Weekly £481.00
Monthly £2,083.00
Annual £25,000.00 | 2022-04-06 | Corroborated |
| National Insurance: married women's reduced rate | 1.85% | 2024-04-06 | Corroborated |
| National Insurance: primary threshold (employees) | Weekly £242.00
Monthly £1,048.00
Annual £12,570.00 | 2022-07-06 | Corroborated |
| National Insurance: secondary threshold (employers) | Weekly £96.00
Monthly £417.00
Annual £5,000.00 | 2025-04-06 | Corroborated |
| National Insurance: upper earnings limit | Weekly £967.00
Monthly £4,189.00
Annual £50,270.00 | 2021-04-06 | Corroborated |
| National Insurance: upper secondary threshold for under-21s | Weekly £967.00
Monthly £4,189.00
Annual £50,270.00 | 2021-04-06 | Corroborated |
| National Insurance: veterans' upper secondary threshold | Weekly £967.00
Monthly £4,189.00
Annual £50,270.00 | 2021-04-06 | Corroborated |
| Minimum wage |
| Minimum wage underpayment penalty: maximum per worker | £20,000.00 | 2026-04-07 | Primary source only |
| Minimum wage underpayment penalty: minimum | £100.00 | 2026-04-07 | Primary source only |
| Minimum wage underpayment penalty: percentage of arrears | 200% | 2026-04-07 | Primary source only |
| Minimum wage: accommodation offset | £11.10 per day | 2026-04-01 | Corroborated (secondary) |
| Minimum wage: age 16 to 17 | £8.00 per hour | 2026-04-01 | Corroborated |
| Minimum wage: age 18 to 20 | £10.85 per hour | 2026-04-01 | Corroborated |
| Minimum wage: age 21 to 22 (abolished 2024) | historic | — | Primary source only |
| Minimum wage: apprentice rate | £8.00 per hour | 2026-04-01 | Corroborated |
| National Living Wage (age 21 and over) | £12.71 per hour | 2026-04-01 | Corroborated |
| Student loans |
| Postgraduate loan: deduction rate | 6% | 2017-09-05 | Corroborated |
| Postgraduate loan: repayment threshold | £21,000.00 per year | 2023-04-06 | Corroborated |
| Student loan Plan 1: repayment threshold | £26,900.00 per year | 2026-04-06 | Derivation verified |
| Student loan Plan 2: repayment threshold | £29,385.00 per year | 2026-04-06 | Derivation verified |
| Student loan Plan 5: repayment threshold | £25,000.00 per year | 2026-04-06 | Corroborated |
| Student loan: deduction rate (Plans 1, 2, 4 and 5) | 9% | 2017-09-05 | Corroborated |
| Student loan: yearly threshold uprating factor | 1.032 × the previous year’s repayment threshold | 2026-04-06 | Derivation verified |
| Pension auto-enrolment |
| Pension auto-enrolment: earnings trigger | £10,000.00 per year | 2014-04-06 | Corroborated |
| Pension auto-enrolment: minimum employer contribution | 3% | 2019-04-06 | Corroborated |
| Pension auto-enrolment: minimum total contribution | 8% | 2019-04-06 | Corroborated |
| Pension auto-enrolment: qualifying earnings lower limit | £6,240.00 per year | 2020-04-06 | Corroborated |
| Pension auto-enrolment: qualifying earnings upper limit | £50,270.00 per year | 2021-04-06 | Corroborated |
| Statutory Sick Pay |
| Statutory Sick Pay: daily rates | table of 7 rows | 2026-04-06 | Derivation verified |
| Statutory Sick Pay: linking period (weeks) | 8 weeks | 1992-07-01 | Corroborated |
| Statutory Sick Pay: maximum weeks | 28 weeks | 1992-07-01 | Corroborated |
| Statutory Sick Pay: percentage of weekly earnings | 80% of average weekly earnings | 2026-04-06 | Corroborated |
| Statutory Sick Pay: weekly rate | £123.25 per week | 2026-04-06 | Corroborated |
| Maternity, paternity, adoption and other family pay |
| Keeping in touch (KIT) days | 10 days | 2006-10-01 | Corroborated |
| Lower Earnings Limit (National Insurance and statutory pay) | £129.00 per week | 2026-04-06 | Corroborated |
| Shared parental leave in touch (SPLIT) days | 20 days | 2014-12-01 | Corroborated |
| Small Employers' Relief: National Insurance threshold | £45,000.00 per year | 2004-04-06 | Corroborated |
| Statutory Adoption Pay: qualifying service (weeks) | 26 weeks | 2002-12-08 | Corroborated |
| Statutory Adoption Pay: weeks payable | 39 weeks | 2006-10-01 | Corroborated |
| Statutory Maternity Pay: first 6 weeks rate | 90% of average weekly earnings | 2003-04-06 | Corroborated |
| Statutory Maternity Pay: qualifying service (weeks) | 26 weeks | 1992-07-01 | Corroborated |
| Statutory Maternity Pay: weekly rate | £194.32 per week | 2026-04-05 | Corroborated |
| Statutory Maternity Pay: weeks payable | 39 weeks | 2006-10-01 | Corroborated |
| Statutory Neonatal Care Pay: maximum weeks | 12 weeks | 2025-04-06 | Corroborated |
| Statutory Neonatal Care Pay: qualifying service (weeks) | 26 weeks | 2025-01-17 | Corroborated |
| Statutory Neonatal Care Pay: weekly rate | £194.32 per week | 2026-04-06 | Corroborated |
| Statutory Parental Bereavement Pay: qualifying service (weeks) | 26 weeks | 2020-01-18 | Corroborated |
| Statutory Parental Bereavement Pay: weekly rate | £194.32 per week | 2026-04-06 | Corroborated |
| Statutory Parental Bereavement Pay: weeks payable | 2 weeks | 2020-04-06 | Corroborated |
| Statutory Paternity Pay: qualifying service (weeks) | 26 weeks | 2002-12-08 | Corroborated |
| Statutory Paternity Pay: weeks payable | 2 weeks | 2002-12-08 | Corroborated |
| Statutory Paternity, Shared Parental and Adoption Pay: weekly rate | £194.32 per week | 2026-04-06 | Corroborated |
| Statutory pay recovery: small employers (total) | 109% | 2026-04-06 | Derivation verified |
| Statutory pay recovery: small employers' extra compensation | 9% | 2026-04-06 | Primary source only |
| Statutory pay recovery: standard rate | 92% | 2003-04-06 | Corroborated |
| Statutory Shared Parental Pay: maximum weeks | 37 weeks | 2015-04-05 | Derivation verified |
| Family leave |
| Additional adoption leave (weeks) | 26 weeks | 2003-04-06 | Corroborated |
| Additional maternity leave (weeks) | 26 weeks | 2003-04-06 | Corroborated |
| Adoption leave: total weeks | 52 weeks | 2003-04-06 | Derivation verified |
| Carer's leave: weeks per year | 1 week | 2024-04-06 | Primary source only |
| Compulsory maternity leave (weeks) | 2 weeks | 2000-04-30 | Corroborated |
| Maternity leave: total weeks | 52 weeks | 2003-04-06 | Derivation verified |
| Neonatal care leave: maximum weeks | 12 weeks | 2025-04-06 | Corroborated |
| Ordinary adoption leave (weeks) | 26 weeks | 2003-04-06 | Corroborated |
| Ordinary maternity leave (weeks) | 26 weeks | 2003-04-06 | Corroborated |
| Paternity leave (weeks) | 2 weeks | 2024-04-07 | Corroborated |
| Redundancy protection period after birth (months) | 18 months | 2024-04-06 | Corroborated |
| Shared parental leave: maximum weeks | 50 weeks | 2015-04-05 | Derivation verified |
| Shared parental leave: total weeks before deduction | 52 weeks | 2015-04-05 | Corroborated |
| Unpaid parental leave: weeks per child | 18 weeks | 2013-03-08 | Corroborated |
| Working time and holidays |
| Annual leave: additional entitlement (weeks) | 1.6 weeks | 2009-04-01 | Corroborated |
| Annual leave: basic entitlement (weeks) | 4 weeks | 2001-10-25 | Corroborated |
| Annual leave: maximum days | 28 days | 2007-10-01 | Corroborated |
| Annual leave: statutory minimum (weeks) | 5.6 weeks | 2009-04-01 | Derivation verified |
| Daily rest period (hours) | 11 hours | 1998-10-01 | Primary source only |
| Holiday accrual rate for irregular hours | 12.07% | 2024-04-01 | Corroborated |
| Holiday pay: reference period (weeks) | 52 weeks | 2020-04-06 | Corroborated |
| Maximum average weekly working hours | 48 hours | 1998-10-01 | Primary source only |
| Night work: average hours limit | 8 hours | 1998-10-01 | Primary source only |
| Rest break (minutes) | 20 minutes | 1998-10-01 | Primary source only |
| Weekly rest period (hours) | 24 hours | 1998-10-01 | Primary source only |
| Young workers: daily rest period (hours) | 12 hours | 1998-10-01 | Primary source only |
| Young workers: maximum daily hours | 8 hours | 2003-04-06 | Primary source only |
| Young workers: maximum weekly hours | 40 hours | 2003-04-06 | Primary source only |
| Young workers: rest break (minutes) | 30 minutes | 1998-10-01 | Primary source only |
| Young workers: weekly rest period (hours) | 48 hours | 1998-10-01 | Primary source only |
| Notice periods |
| Minimum notice from an employee | 1 week | 1996-08-22 | Corroborated |
| Minimum notice from an employer (by length of service) | table of 12 rows | 1996-08-22 | Corroborated |
| Redundancy |
| Maximum statutory redundancy pay | £22,530.00 | 2026-04-06 | Derivation verified |
| Maximum week's pay (redundancy and unfair dismissal) | £751.00 per week | 2026-04-06 | Corroborated |
| Redundancy pay: maximum years of service counted | 20 years | 1996-08-22 | Corroborated |
| Redundancy pay: weeks per year of service, age 22 to 40 | 1.0 week's pay | 1996-08-22 | Corroborated |
| Redundancy pay: weeks per year of service, age 41 and over | 1.5 weeks' pay | 1996-08-22 | Corroborated |
| Redundancy pay: weeks per year of service, under 22 | 0.5 weeks' pay | 1996-08-22 | Corroborated |
| Unfair dismissal |
| Unfair dismissal: additional award when reinstatement is ignored | Minimum 26
Maximum 52 weeks' pay | 1999-10-25 | Primary source only |
| Unfair dismissal: compensatory award cap | £123,543.00 | 2026-04-06 | Primary source only |
| Unfair dismissal: minimum basic award (specified reasons) | £9,157.00 | 2026-04-06 | Primary source only |
| Tribunal awards |
| Acas Code: maximum tribunal uplift or reduction | 25% | 2009-04-06 | Corroborated |
| Protective award: maximum period (days) | 180 days | 2026-04-06 | Primary source only |
| Tips: maximum award for no written policy or records | £5,366.00 | 2026-04-06 | Primary source only |
| Tips: maximum award for unfair allocation | £5,366.00 | 2026-04-06 | Primary source only |
| Tribunal award: flexible working (maximum in pounds) | £6,008.00 | 2026-04-06 | Derivation verified |
| Tribunal award: flexible working (weeks' pay) | 8 weeks' pay | 2014-06-30 | Primary source only |
| Tribunal award: no written statement of employment (maximum in pounds) | £3,004.00 | 2026-04-06 | Derivation verified |
| Tribunal award: no written statement of employment (minimum in pounds) | £1,502.00 | 2026-04-06 | Derivation verified |
| Tribunal award: no written statement of employment (weeks' pay) | Minimum 2
Maximum 4 weeks' pay | 2004-10-01 | Corroborated |
| Tribunal award: right to be accompanied (maximum in pounds) | £1,502.00 | 2026-04-06 | Derivation verified |
| Tribunal award: right to be accompanied (weeks' pay) | 2 weeks' pay | 2026-04-06 | Primary source only |
| Tribunal award: TUPE failure to inform and consult | 13 weeks' pay | 2006-04-06 | Primary source only |
| Tribunal breach of contract claims: maximum award | £25,000.00 | 1994-07-03 | Corroborated |
| Vento bands (injury to feelings awards) | table of 3 rows | 2026-04-06 | Corroborated (secondary) |
| Trade union rights |
| Trade union dismissal: minimum basic award | £9,157.00 | 2026-04-06 | Primary source only |
| Trade union exclusion or expulsion: minimum award | £13,986.00 | 2026-04-06 | Primary source only |
| Trade union unlawful inducement: award | £5,993.00 | 2026-04-06 | Primary source only |
| Guarantee pay and insolvency |
| Insolvency payments: maximum week's pay | £751.00 per week | 2026-04-06 | Corroborated |
| Statutory guarantee pay: maximum days in any 3 months | 5 days | 1996-08-22 | Corroborated |
| Statutory guarantee pay: maximum per day | £41.00 per day | 2026-04-06 | Corroborated |
| Employer levies and allowances |
| Apprenticeship Levy allowance | £15,000.00 per year | 2016-09-15 | Corroborated |
| Apprenticeship Levy rate | 0.5% | 2016-09-15 | Corroborated |
| Employment Allowance (maximum per year) | £10,500.00 per year | 2025-04-06 | Corroborated |
| Termination payments |
| Sporting testimonial: tax-free limit | £100,000.00 | 2015-11-25 | Primary source only |
| Termination payment: tax-free limit | £30,000.00 | 2003-04-06 | Corroborated |
| Mileage and fuel |
| Advisory fuel rates for company cars | table of 11 rows | 2026-09-01 | Primary source only |
| Mileage allowance: passenger payment per mile | £0.05 per passenger per mile | 2003-04-06 | Corroborated |
| Retail Prices Index |
| Retail Prices Index (RPI) | table of 53 rows | 2026-08-19 | Primary source only |
| Northern Ireland employment rights |
| Northern Ireland: award for unlawful trade union inducement | £6,290.00 | 2026-04-06 | Primary source only |
| Northern Ireland: maximum redundancy payment and basic award | £23,490.00 | 2026-04-06 | Derivation verified |
| Northern Ireland: maximum week's pay for awards | £783.00 per week | 2026-04-06 | Primary source only |
| Northern Ireland: minimum award for trade union expulsion | £14,265.00 | 2026-04-06 | Primary source only |
| Northern Ireland: minimum basic award for unfair dismissal | £9,512.00 | 2026-04-06 | Primary source only |
| Northern Ireland: statutory guarantee pay per day | £41.00 per day | 2026-04-06 | Primary source only |
| Northern Ireland: unfair dismissal compensatory award cap | £123,785.00 | 2026-04-06 | Primary source only |