{ "table": "payroll-tax-calculator-rates", "schema": 1, "version": "2026-11-11.1", "title": "Employer payroll taxes: France (taxe sur les salaires, salaries paid in 2026) and the United Kingdom (employer Class 1 National Insurance, Employment Allowance and Apprenticeship Levy, tax year 2026 to 2027)", "doc": "Rule table read by the payroll-tax-calculator handler (ctx.data['payroll-tax-calculator-rates']). Rates are percentage points (4.25 means 4.25 %); amounts are in the country's currency, in major units (EUR for FR, GBP for GB). France: the taxe sur les salaires on remuneration paid in calendar year 2026, liquidated on the annual return n° 2502-SD by 15 January 2027: a normal rate on every euro of each employee's annual pay, two surcharges on the slices of each employee's annual pay above thresholds, a single rate with no surcharge in the overseas departments, the substitution table for employers with 10 % to 20 % of turnover outside VAT, the franchise and the décote on the employer's annual amount, then the abatement for associations and the other bodies of CGI art. 1679 A; bases and amounts are rounded to the nearest euro, a fraction of 0.50 counting as 1, and every later step works on the rounded figures (notice 2502-NOT-SD 2026, II-B-2). United Kingdom: secondary (employer) Class 1 National Insurance at the secondary rate on each employee's earnings above the secondary threshold of the earnings period, or above the upper secondary threshold for the zero-rate categories, rounded to the nearest penny with an exact half penny rounded down (CWG2 2026 to 2027); weekly thresholds are multiplied for fortnightly and four-weekly pay; the Employment Allowance comes off the employer's annual liability; the Apprenticeship Levy is a percentage of the annual pay bill less an annual allowance. Employer NICs, the Employment Allowance and the levy are UK-wide: the same in England, Scotland, Wales and Northern Ireland. Table-level valid_from/valid_until bound the period this version may be relied on: the French thresholds and abatement change for pay from 1 January 2027, so the table must be checked again before then. Block-level valid_from is the date the values took effect; valid_until is the last day they apply. source_url is the primary official source, source_date that source's own date (or the date it was read when it shows none), retrieved the date the value was read there.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (payroll-tax-calculator): every value read at its official source on 2026-11-11; owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "currency": "EUR", "year": 2026, "scope": "Employers established in France who are not subject to VAT, or were subject to VAT on less than 90 % of their turnover in the previous calendar year, on remuneration paid in 2026. Not covered: exempt remuneration (apprentices, State-aided contracts, staff for charity events and the other exemptions of CGI art. 231 bis), employers with turnover under the VAT franchise limits, several VAT sectors with their own percentages, and the monthly or quarterly instalments.", "rates": { "normal_rate": 4.25, "first_surcharge": { "rate": 4.25, "from": 9229, "to": 18423 }, "second_surcharge": { "rate": 9.35, "from": 18423 }, "overseas": { "guadeloupe-martinique-reunion": 2.95, "guyane-mayotte": 2.55 }, "rule": "4.25 % on the whole of each employee's annual pay; +4.25 % (8.50 % in all) on the slice between 9,229 € and 18,423 €; +9.35 % (13.60 % in all) on the slice above 18,423 €. In Guadeloupe, Martinique and La Réunion a single rate of 2.95 %, in Guyane and Mayotte 2.55 %, with no surcharge.", "legal_basis": "CGI, art. 231", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2502-sd/2026/2502-sd_5582.pdf", "source_label": "impots.gouv.fr: notice 2502-NOT-SD, taxe sur les salaires 2026 (cerfa 50937#25), II-B-1", "source_date": "2026-11-11", "retrieved": "2026-11-11", "also": [ { "url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2501-sd/2026/2501-sd_5272.pdf", "label": "impots.gouv.fr: notice 2501-NOT-SD, année 2026 (barème applicable aux rémunérations versées à compter du 1er janvier 2026: 9,229 € and 18,423 €, monthly 769 € and 1,535 €)", "retrieved": "2026-11-11" }, { "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F22576", "label": "Entreprendre Service Public: Taxe sur les salaires (vérifié le 1er janvier 2026): the 2025 thresholds of 9,147 € and 18,258 €, the overseas rates and the rounding rule (the old entreprendre.service-public.fr address now redirects here)", "retrieved": "2026-11-11" } ] }, "rounding": { "rule": "Each base (lines A, A1, A2) and each amount (D0, D1, D2, E, F, I, K, L) is rounded to the nearest euro; a fraction under 0.50 is dropped and 0.50 or more counts as 1. Every later step works on the rounded figures.", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2502-sd/2026/2502-sd_5582.pdf", "source_label": "impots.gouv.fr: notice 2502-NOT-SD 2026, II-B-2 Les arrondis fiscaux", "source_date": "2026-11-11", "retrieved": "2026-11-11" }, "liable_share": { "not_liable_up_to": 10, "table_up_to": 20, "table": { "10": 0, "11": 2, "12": 4, "13": 6, "14": 8, "15": 10, "16": 12, "17": 14, "18": 16, "19": 18, "20": 20 }, "rule": "The percentage of turnover not subject to VAT in the previous calendar year (rapport d'assujettissement) multiplies the gross tax. An employer subject to VAT on at least 90 % of its turnover owes nothing. Between 10 % and 20 % the notice's table gives the percentage to apply, read on the percentage truncated to the unit, which the employer may do; above 20 % there is no reduction.", "legal_basis": "CGI, art. 231, 1", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2502-sd/2026/2502-sd_5582.pdf", "source_label": "impots.gouv.fr: notice 2502-NOT-SD 2026, II-C-2", "source_date": "2026-11-11", "retrieved": "2026-11-11" }, "relief": { "franchise_up_to": 1200, "decote_up_to": 2040, "decote_factor": 0.75, "rule": "Not due when the annual amount (line I) is 1,200 € or less. Above 1,200 € and up to 2,040 €, a décote of three quarters of (2,040 € − the annual amount).", "legal_basis": "CGI, art. 1679", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2502-sd/2026/2502-sd_5582.pdf", "source_label": "impots.gouv.fr: notice 2502-NOT-SD 2026, II-C-3 (franchise et décote, with the 2,200 € × 60 % example)", "source_date": "2026-11-11", "retrieved": "2026-11-11", "also": [ { "url": "https://bofip.impots.gouv.fr/bofip/6686-PGP.html/identifiant=BOI-TPS-TS-30-20200624", "label": "BOFiP: BOI-TPS-TS-30 § 320 to 360 and § 560 (order of the franchise, the décote and the abatement)", "retrieved": "2026-11-11" } ] }, "abatement": { "amount": 24256, "who": "Associations under the 1901 law (and the local law of Bas-Rhin, Haut-Rhin and Moselle), foundations recognised as of public utility, cancer centres, trade unions and their unions, mutuals of the code de la mutualité with fewer than thirty employees or under its book III, and their groupings made only of such bodies.", "rule": "Taken off the annual amount after the franchise and the décote; any surplus is neither refunded nor carried forward.", "legal_basis": "CGI, art. 1679 A", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2502-sd/2026/2502-sd_5582.pdf", "source_label": "impots.gouv.fr: notice 2502-NOT-SD 2026, II-C-4 (abattement de 24 256 € pour la taxe due au titre des salaires versés en 2026)", "source_date": "2026-11-11", "retrieved": "2026-11-11" }, "instalments": { "annual_below": 4000, "monthly_above": 10000, "rule": "The net tax for 2026 sets how the tax is paid in 2027: under 4,000 €, once a year with the return by 15 January 2028; 4,000 € to 10,000 €, quarterly; above 10,000 €, monthly.", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "source_url": "https://www.impots.gouv.fr/sites/default/files/formulaires/2502-sd/2026/2502-sd_5582.pdf", "source_label": "impots.gouv.fr: notice 2502-NOT-SD 2026, IV", "source_date": "2026-11-11", "retrieved": "2026-11-11" } }, "GB": { "currency": "GBP", "tax_year": "2026-27", "scope": "Employer (secondary) Class 1 National Insurance on employees' earnings, the Employment Allowance and the Apprenticeship Levy, UK-wide. Not covered: Class 1A on benefits in kind and termination awards, Class 1B, directors' annual earnings periods spread over part of a year, aggregated jobs, and the reliefs' eligibility tests.", "nics": { "secondary_rate": 15, "thresholds": { "weekly": { "st": 96, "fust": 481, "izust": 481, "ust": 967, "aust": 967, "vust": 967 }, "monthly": { "st": 417, "fust": 2083, "izust": 2083, "ust": 4189, "aust": 4189, "vust": 4189 }, "annual": { "st": 5000, "fust": 25000, "izust": 25000, "ust": 50270, "aust": 50270, "vust": 50270 } }, "rule": "15 % on earnings above the secondary threshold (ST) of the earnings period. Category letters M and Z (under 21), H (apprentice under 25) and V (veteran) pay 0 % up to the upper secondary threshold, the apprentice upper secondary threshold or the veterans upper secondary threshold; Freeport (F, I, L, S) and Investment Zone (N, E, D, K) letters 0 % up to their upper secondary thresholds; 15 % above.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_label": "GOV.UK (HMRC): Rates and thresholds for employers 2026 to 2027, Class 1 National Insurance thresholds and rates", "source_date": "2026-09-01", "retrieved": "2026-11-11" }, "frequencies": { "weekly": { "basis": "weekly", "multiple": 1, "periods": 52 }, "fortnightly": { "basis": "weekly", "multiple": 2, "periods": 26 }, "four-weekly": { "basis": "weekly", "multiple": 4, "periods": 13 }, "monthly": { "basis": "monthly", "multiple": 1, "periods": 12 }, "annual": { "basis": "annual", "multiple": 1, "periods": 1 }, "rule": "Fortnightly and four-weekly earnings periods use the weekly thresholds multiplied by 2 or 4 (method A of the exact percentage method). Periods in a year: 52, 26, 13, 12 and 1; a year with a 53rd weekly payday has one more.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions", "source_label": "GOV.UK (HMRC): CWG2 2026 to 2027, 1.7 pay intervals and 2.7.5 (method A for intervals that are multiples of a week)", "source_date": "2026-11-11", "retrieved": "2026-11-11" }, "categories": { "standard": { "letters": ["A", "B", "C", "J"], "zero_rate_up_to": null }, "under21": { "letters": ["M", "Z"], "zero_rate_up_to": "ust" }, "apprentice": { "letters": ["H"], "zero_rate_up_to": "aust" }, "veteran": { "letters": ["V"], "zero_rate_up_to": "vust" }, "freeport": { "letters": ["F", "I", "L", "S", "N", "E", "D", "K"], "zero_rate_up_to": "fust" }, "note": "The 2026 to 2027 rates page lists category V and the veterans upper secondary threshold (£50,270); the text of CWG2 2026 to 2027, paragraph 3.9.6, still says the veterans' zero rate was extended to the 2024 to 2025 and 2025 to 2026 tax years. The calculator follows the rates page and tells the person to check the veteran relief on the day they pay. Freeport (F, I, L, S) and Investment Zone (N, E, D, K) share one upper secondary threshold of £25,000 a year.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_label": "GOV.UK (HMRC): Rates and thresholds for employers 2026 to 2027, employer (secondary) contribution rates by category letter", "source_date": "2026-09-01", "retrieved": "2026-11-11" }, "rounding": { "rule": "Each employee's contribution for the earnings period is rounded to the nearest penny, an exact £0.005 being rounded down.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions", "source_label": "GOV.UK (HMRC): CWG2 2026 to 2027, 2.7.5 and 1.7 (round to the nearest penny, rounding down exact amounts of £0.005)", "source_date": "2026-11-11", "retrieved": "2026-11-11" }, "employment_allowance": { "amount": 10500, "rule": "Eligible employers reduce their annual employer Class 1 National Insurance by up to £10,500; the allowance cannot exceed that liability and the difference is not refunded. Only one company in a group of connected companies or charities can claim it, against one payroll; a company whose only employee paid above the secondary threshold is its sole director cannot claim, nor can a public body or a business doing more than half its work in the public sector (unless it is a charity).", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_label": "GOV.UK (HMRC): Rates and thresholds for employers 2026 to 2027, Employment Allowance (£10,500)", "source_date": "2026-09-01", "retrieved": "2026-11-11", "also": [ { "url": "https://www.gov.uk/claim-employment-allowance", "label": "GOV.UK: Employment Allowance (eligibility, connected companies, no refund of the difference)", "retrieved": "2026-11-11" } ] }, "apprenticeship_levy": { "rate": 0.5, "allowance": 15000, "pay_bill_threshold": 3000000, "rule": "0.5 % of the annual pay bill (all earnings subject to employer Class 1 National Insurance, including those below the thresholds and those of under-21s and apprentices) less an annual allowance of £15,000, shared between connected companies or charities; nothing is due on a pay bill of £3 million or less.", "valid_from": "2026-04-06", "valid_until": "2027-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_label": "GOV.UK (HMRC): Rates and thresholds for employers 2026 to 2027, Apprenticeship Levy (0.5 %, £15,000 allowance)", "source_date": "2026-09-01", "retrieved": "2026-11-11", "also": [ { "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "label": "GOV.UK (HMRC): Pay Apprenticeship Levy (the annual pay bill, the allowance, connected companies), last updated 6 April 2026", "retrieved": "2026-11-11" } ] } } } }