Tax rates & allowances
National insurance
An explanation of the different classes of employee for national insurance purposes and how to work out current national insurance contributions.
Income tax rates and allowances
Current levels of personal allowances and reliefs for income tax.
Company car taxation
An explanation of the tax treatment for company cars.
Pay
National minimum wage
The present minimum wage payable to adult workers, as well as minimum levels for young workers and the rates for next year.
Statutory sick pay
Current level of pay for employees absent from work due to illness.
Maternity, paternity and adoption
Statutory maternity pay
The current statutory rate of pay for women on maternity leave.
Maternity allowance
Up to date information on a benefit for women who are not eligible for statutory maternity pay.
Maternity leave
The current leave entitlement for women on maternity leave.
Statutory paternity pay
The statutory rate of pay for employees on paternity leave.
Paternity leave
The current entitlement to time off work for employees on paternity leave.
Statutory adoption pay
The statutory rate of pay for employees on adoption leave.
Adoption leave
The current entitlement to time off work for employees on adoption leave.
Tax credits
Working tax credit
Up to date information on this tax credit for people who are in paid work.
Child tax credit
The current rates of this tax credit for families with at least one child.
Income support & benefits
Employment and support allowance
A benefit that replaces incapacity benefit and income support, paid because of an illness or disability, for new claimants who became unable to work on or after 27 October 2008.
Income support
Current levels of financial help for those on a low income.
Jobseeker's allowance
The amount available to individuals who are not working or who are working on average less than 16 hours a week.
Child benefit
Current levels of financial help available to those responsible for children.
Housing benefit
Current rates of this benefit, which provides aid for payment of rent for those on a low income.
Incapacity benefit
The present level of benefit for those unable to work, important for individuals no longer eligible for statutory sick pay. It is replaced by employment and support allowance for new claimants who became unable to work on or after 27 October 2008.
Disability
Disability living allowance
Up-to-date information on financial aid for those who need care or have problems with mobility.
Industrial injuries disablement benefit
Current rates of this benefit for those who are ill or disabled as a result of an accident at work or a disease contracted while at work.
Severe disablement allowance
The present level of financial help to those unable to work because of a severe disability, as well as important recent changes to this allowance.
Retirement
Retirement pension
The current pension entitlement for those who have reached state pension age.
Redundancy
Redundancy payment
A ready reckoner for calculating statutory redundancy payments according to the rules set out in
the Employment Rights Act 1996, section 162.