{
  "table": "take-home-pay-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Take-home pay rules: French employee contributions for 2026 with the default withholding-tax grid in force since 1 May 2026, and UK Income Tax, employee National Insurance and student loan repayments for 2026 to 2027",
  "doc": "Rule table read by the take-home-pay-calculator handler (ctx.data['take-home-pay-calculator-rules']). Rates are percentage points (6.9 means 6.9 %); amounts are in major units (euros, pounds). France: the employee's share of the compulsory contributions of a private-sector employee under the general social security scheme (URSSAF and Agirc-Arrco 2026), the 2026 social security ceiling (PSS), the base of the CSG and CRDS, and the grid of default withholding rates for mainland France (CGI art. 204 H, BOI-BAREME-000037). United Kingdom: the Personal Allowance and its taper, the Income Tax bands for England, Wales and Northern Ireland and for Scottish taxpayers, employee Class 1 National Insurance (category A), student and postgraduate loan repayments, and the basic-rate relief added to relief-at-source pension contributions, for the tax year 6 April 2026 to 5 April 2027. Table-level valid_from/valid_until bound the period during which this version may be relied on: valid_from is the latest start among the values (the French grid of 1 May 2026), valid_until the earliest end (the 2026 ceiling and Agirc-Arrco rates end on 31 December 2026), so the build refuses this table once it must be reviewed. Entry-level valid_from/valid_until bound each value; a null valid_until means in force until changed. source_url is the primary source, source_date that source's own date (its 'mis à jour', 'vérifié' or 'last updated' date, or the retrieval date when the page shows none for the values used), retrieved the day the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-05-01",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "sources": [
    {
      "id": "urssaf-taux-prive",
      "label": "Urssaf : Taux de cotisations, secteur privé (mis à jour le 1er janvier 2026)",
      "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
      "date": "2026-01-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "urssaf-pss",
      "label": "Urssaf : Plafonds de la Sécurité sociale 2026 (mis à jour le 1er janvier 2026)",
      "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html",
      "date": "2026-01-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "urssaf-csg",
      "label": "Urssaf : La CSG-CRDS (mis à jour le 12 février 2026)",
      "url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/csg-crds.html",
      "date": "2026-02-12",
      "retrieved": "2026-11-11"
    },
    {
      "id": "agirc-arrco-cotisations",
      "label": "Agirc-Arrco : Le calcul des cotisations de retraite complémentaire, taux appelés en 2026 (page modifiée le 28 septembre 2026)",
      "url": "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
      "date": "2026-09-28",
      "retrieved": "2026-11-11"
    },
    {
      "id": "bofip-bareme-000037",
      "label": "BOFiP : BOI-BAREME-000037, grilles des taux par défaut du prélèvement à la source (version en vigueur depuis le 6 juillet 2026)",
      "url": "https://bofip.impots.gouv.fr/bofip/11255-PGP",
      "date": "2026-07-06",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f34009",
      "label": "Service-Public.fr : Impôt sur le revenu, prélèvement à la source (vérifié le 15 avril 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F34009",
      "date": "2026-04-15",
      "retrieved": "2026-11-11"
    },
    {
      "id": "sp-f34016",
      "label": "Service-Public.fr : Fiche de paie (vérifié le 1er juin 2026)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F34016",
      "date": "2026-06-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "hmrc-employers-2026-27",
      "label": "HMRC: Rates and thresholds for employers 2026 to 2027 (last updated 1 September 2026)",
      "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
      "date": "2026-09-01",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-income-tax-rates",
      "label": "GOV.UK: Income Tax rates and Personal Allowances (current tax year 6 April 2026 to 5 April 2027)",
      "url": "https://www.gov.uk/income-tax-rates",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-scottish-income-tax",
      "label": "GOV.UK: Income Tax in Scotland, 2026 to 2027 rates",
      "url": "https://www.gov.uk/scottish-income-tax",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-ni-rates",
      "label": "GOV.UK: National Insurance rates and categories, employee rates from 6 April 2026 to 5 April 2027",
      "url": "https://www.gov.uk/national-insurance-rates-letters",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "hmrc-cwg2-2026-27",
      "label": "HMRC: CWG2 (2026), employer further guide to PAYE and National Insurance contributions, 2026 to 2027: National Insurance rounded to the nearest penny, exact amounts of £0.005 rounded down",
      "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",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-student-loan",
      "label": "GOV.UK: Repaying your student loan, how much you repay",
      "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-pension-relief",
      "label": "GOV.UK: Tax on your private pension contributions, tax relief",
      "url": "https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    },
    {
      "id": "govuk-workplace-pensions",
      "label": "GOV.UK: Workplace pensions, what you, your employer and the government pay",
      "url": "https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay",
      "date": "2026-11-11",
      "retrieved": "2026-11-11"
    }
  ],
  "countries": {
    "FR": {
      "currency": "EUR",
      "rules_label": {
        "fr-FR": "Cotisations 2026, grille du prélèvement à la source depuis le 1er mai 2026",
        "en-GB": "2026 contributions, withholding grid since 1 May 2026"
      },
      "scope": {
        "fr-FR": "Salarié du secteur privé relevant du régime général, en France métropolitaine (Alsace-Moselle en option). Ne sont pas inclus : mutuelle, prévoyance et retraite supplémentaire de l’entreprise, part patronale de la complémentaire santé, taux Agirc-Arrco ou répartition propres à l’entreprise, heures supplémentaires exonérées, apprentis, avantages en nature, titres-restaurant.",
        "en-GB": "Private-sector employee under the general scheme, in mainland France (Alsace-Moselle as an option). Not included: company health, protection and supplementary pension plans, the employer's share of health cover, company-specific Agirc-Arrco rates or splits, tax-free overtime, apprentices, benefits in kind and meal vouchers."
      },
      "pss": {
        "month": 4005,
        "year": 48060,
        "rule": "Plafond de la Sécurité sociale for 2026, per pay period: the cap of the capped old-age contribution and of tranche 1 of Agirc-Arrco; tranche 2 runs from 1 to 8 ceilings; the CSG/CRDS abatement and the APEC base stop at 4 ceilings.",
        "legal_basis": "Code de la sécurité sociale; arrêté fixant le plafond de la sécurité sociale pour 2026",
        "valid_from": "2026-01-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html",
        "source_date": "2026-01-01",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F34016",
          "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/"
        ]
      },
      "limits": {
        "tranche2_ceilings": 8,
        "csg_abatement_ceilings": 4,
        "apec_ceilings": 4,
        "rule": "Tranche 2 of Agirc-Arrco (and the CET) stops at 8 ceilings; the 1.75 % abatement on the CSG/CRDS base applies within 4 annual ceilings (192 240 € in 2026); the APEC base is tranches 1 and 2 within 4 ceilings.",
        "valid_from": "2026-01-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/csg-crds.html",
        "source_date": "2026-02-12",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
          "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/"
        ]
      },
      "csg_base": {
        "share": 98.25,
        "rule": "The CSG and CRDS are due on 98.25 % of gross pay (a 1.75 % abatement for work expenses) up to 4 ceilings, and on 100 % of the pay above that.",
        "legal_basis": "Code de la sécurité sociale, CSG sur les revenus d’activité",
        "valid_from": "2026-01-01",
        "valid_until": null,
        "source_url": "https://www.urssaf.fr/accueil/employeur/cotisations/liste-cotisations/csg-crds.html",
        "source_date": "2026-02-12",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html"
        ]
      },
      "contributions": {
        "values": [
          {
            "id": "vieillesse-plafonnee",
            "name": {
              "fr-FR": "Sécurité sociale plafonnée (vieillesse)",
              "en-GB": "Capped state pension contribution"
            },
            "rate": 6.9,
            "base": "tranche1",
            "applies": "always",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          {
            "id": "vieillesse-deplafonnee",
            "name": {
              "fr-FR": "Sécurité sociale déplafonnée (vieillesse)",
              "en-GB": "Uncapped state pension contribution"
            },
            "rate": 0.4,
            "base": "total",
            "applies": "always",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          {
            "id": "maladie-alsace-moselle",
            "name": {
              "fr-FR": "Maladie, régime local d’Alsace-Moselle",
              "en-GB": "Health, Alsace-Moselle local scheme"
            },
            "rate": 1.3,
            "base": "total",
            "applies": "alsace-moselle",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          {
            "id": "agirc-arrco-t1",
            "name": {
              "fr-FR": "Retraite complémentaire Agirc-Arrco, tranche 1",
              "en-GB": "Agirc-Arrco supplementary pension, tranche 1"
            },
            "rate": 3.15,
            "base": "tranche1",
            "applies": "always",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
            "source_date": "2026-09-28",
            "retrieved": "2026-11-11"
          },
          {
            "id": "agirc-arrco-t2",
            "name": {
              "fr-FR": "Retraite complémentaire Agirc-Arrco, tranche 2",
              "en-GB": "Agirc-Arrco supplementary pension, tranche 2"
            },
            "rate": 8.64,
            "base": "tranche2",
            "applies": "always",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
            "source_date": "2026-09-28",
            "retrieved": "2026-11-11"
          },
          {
            "id": "ceg-t1",
            "name": {
              "fr-FR": "Contribution d’équilibre général (CEG), tranche 1",
              "en-GB": "General balancing contribution (CEG), tranche 1"
            },
            "rate": 0.86,
            "base": "tranche1",
            "applies": "always",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
            "source_date": "2026-09-28",
            "retrieved": "2026-11-11"
          },
          {
            "id": "ceg-t2",
            "name": {
              "fr-FR": "Contribution d’équilibre général (CEG), tranche 2",
              "en-GB": "General balancing contribution (CEG), tranche 2"
            },
            "rate": 1.08,
            "base": "tranche2",
            "applies": "always",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
            "source_date": "2026-09-28",
            "retrieved": "2026-11-11"
          },
          {
            "id": "cet",
            "name": {
              "fr-FR": "Contribution d’équilibre technique (CET)",
              "en-GB": "Technical balancing contribution (CET)"
            },
            "rate": 0.14,
            "base": "tranches1and2",
            "applies": "over-ceiling",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
            "source_date": "2026-09-28",
            "retrieved": "2026-11-11"
          },
          {
            "id": "apec",
            "name": {
              "fr-FR": "APEC (cadres)",
              "en-GB": "APEC (managerial staff)"
            },
            "rate": 0.024,
            "base": "apec",
            "applies": "cadre",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
            "source_date": "2026-09-28",
            "retrieved": "2026-11-11"
          },
          {
            "id": "csg-deductible",
            "name": {
              "fr-FR": "CSG déductible",
              "en-GB": "CSG, deductible from taxable pay"
            },
            "rate": 6.8,
            "base": "csg",
            "applies": "always",
            "deductible": true,
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          {
            "id": "csg-non-deductible",
            "name": {
              "fr-FR": "CSG non déductible",
              "en-GB": "CSG, not deductible"
            },
            "rate": 2.4,
            "base": "csg",
            "applies": "always",
            "deductible": false,
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          },
          {
            "id": "crds",
            "name": {
              "fr-FR": "CRDS",
              "en-GB": "CRDS"
            },
            "rate": 0.5,
            "base": "csg",
            "applies": "always",
            "deductible": false,
            "valid_from": "2026-01-01",
            "valid_until": null,
            "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
            "source_date": "2026-01-01",
            "retrieved": "2026-11-11"
          }
        ],
        "rule": "Employee share of each contribution, on its base for the pay period: tranche1 = pay up to 1 ceiling; tranche2 = pay between 1 and 8 ceilings; tranches1and2 = pay up to 8 ceilings; apec = pay up to 4 ceilings; csg = the CSG base (csg_base); total = all the pay. applies: always; cadre (managerial staff only); alsace-moselle (local scheme only); over-ceiling (only when the pay exceeds 1 ceiling). deductible: whether it comes off the net taxable pay (the non-deductible CSG and the CRDS do not). Unemployment and health insurance have no employee share outside the Alsace-Moselle local scheme, and the Agirc-Arrco split is 40 % employee, 60 % employer unless a company agreement says otherwise. Each line is rounded to the cent, half away from zero.",
        "legal_basis": "Code de la sécurité sociale (assurance vieillesse, CSG, régime local d’Alsace-Moselle), ordonnance n° 96-50 du 24 janvier 1996 (CRDS); Agirc-Arrco: accord national interprofessionnel du 17 novembre 2017",
        "valid_from": "2026-01-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html",
        "source_date": "2026-01-01",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.agirc-arrco.fr/entreprises/gerer-une-entreprise/calculer-et-declarer/le-calcul-des-cotisations-de-retraite-complementaire/",
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F34016"
        ]
      },
      "pas_default_grid": {
        "values": [
          { "from": 0, "to": 1635, "rate": 0 },
          { "from": 1635, "to": 1698, "rate": 0.5 },
          { "from": 1698, "to": 1807, "rate": 1.3 },
          { "from": 1807, "to": 1928, "rate": 2.1 },
          { "from": 1928, "to": 2060, "rate": 2.9 },
          { "from": 2060, "to": 2170, "rate": 3.5 },
          { "from": 2170, "to": 2315, "rate": 4.1 },
          { "from": 2315, "to": 2738, "rate": 5.3 },
          { "from": 2738, "to": 3135, "rate": 7.5 },
          { "from": 3135, "to": 3571, "rate": 9.9 },
          { "from": 3571, "to": 4019, "rate": 11.9 },
          { "from": 4019, "to": 4690, "rate": 13.8 },
          { "from": 4690, "to": 5624, "rate": 15.8 },
          { "from": 5624, "to": 7037, "rate": 17.9 },
          { "from": 7037, "to": 8789, "rate": 20 },
          { "from": 8789, "to": 12200, "rate": 24 },
          { "from": 12200, "to": 16523, "rate": 28 },
          { "from": 16523, "to": 25937, "rate": 33 },
          { "from": 25937, "to": 55558, "rate": 38 },
          { "from": 55558, "to": null, "rate": 43 }
        ],
        "rule": "Default (non-personalised) withholding rate for taxpayers living in mainland France or abroad, chosen by the monthly withholding base (the month's net taxable pay): a base at or above 'from' and below 'to' takes 'rate'. The grids for Guadeloupe, Martinique and La Réunion, and for Guyane and Mayotte, differ and are not used here. For a yearly figure the monthly base is the year's net taxable pay divided by 12. The amount withheld is the base times the rate, rounded to the cent.",
        "legal_basis": "CGI, art. 204 H, III",
        "valid_from": "2026-05-01",
        "valid_until": null,
        "source_url": "https://bofip.impots.gouv.fr/bofip/11255-PGP",
        "source_date": "2026-07-06",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.service-public.gouv.fr/particuliers/vosdroits/F34009"
        ]
      }
    },
    "GB": {
      "currency": "GBP",
      "rules_label": {
        "fr-FR": "Année fiscale du 6 avril 2026 au 5 avril 2027",
        "en-GB": "Tax year 6 April 2026 to 5 April 2027"
      },
      "scope": {
        "fr-FR": "Salarié payé par son employeur (PAYE), code fiscal standard 1257L, catégorie A de National Insurance.",
        "en-GB": "An employee paid through PAYE, on the standard 1257L tax code and National Insurance category A."
      },
      "personal_allowance": {
        "amount": 12570,
        "income_limit": 100000,
        "taper_rate": 50,
        "rule": "The Personal Allowance goes down by £1 for every £2 of adjusted net income above £100,000 (one-half of the excess), to zero at £125,140.",
        "legal_basis": "Income Tax Act 2007, section 35",
        "valid_from": "2026-04-06",
        "valid_until": "2027-04-05",
        "source_url": "https://www.gov.uk/income-tax-rates",
        "source_date": "2026-11-11",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
        ]
      },
      "income_tax": {
        "regions": {
          "ruk": [
            { "id": "basic", "to": 37700, "rate": 20, "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" } },
            { "id": "higher", "to": 125140, "rate": 40, "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" } },
            { "id": "additional", "to": null, "rate": 45, "name": { "fr-FR": "Taux additionnel", "en-GB": "Additional rate" } }
          ],
          "scotland": [
            { "id": "starter", "to": 3967, "rate": 19, "name": { "fr-FR": "Taux de départ", "en-GB": "Starter rate" } },
            { "id": "basic", "to": 16956, "rate": 20, "name": { "fr-FR": "Taux de base", "en-GB": "Basic rate" } },
            { "id": "intermediate", "to": 31092, "rate": 21, "name": { "fr-FR": "Taux intermédiaire", "en-GB": "Intermediate rate" } },
            { "id": "higher", "to": 62430, "rate": 42, "name": { "fr-FR": "Taux supérieur", "en-GB": "Higher rate" } },
            { "id": "advanced", "to": 125140, "rate": 45, "name": { "fr-FR": "Taux avancé", "en-GB": "Advanced rate" } },
            { "id": "top", "to": null, "rate": 48, "name": { "fr-FR": "Taux maximal", "en-GB": "Top rate" } }
          ]
        },
        "rule": "Band limits are amounts of taxable income above the Personal Allowance, as HMRC publishes them for payroll. 'ruk' covers England, Wales and Northern Ireland (the Welsh rates give the same overall bands for 2026 to 2027); 'scotland' applies to Scottish taxpayers. The year's tax is rounded to the penny, half away from zero.",
        "legal_basis": "Income Tax Act 2007, sections 6 and 10; Scotland Act 1998, section 80C, and the Scottish Rate Resolution for 2026 to 2027",
        "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_date": "2026-09-01",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/income-tax-rates",
          "https://www.gov.uk/scottish-income-tax"
        ]
      },
      "national_insurance": {
        "main_rate": 8,
        "upper_rate": 2,
        "thresholds": {
          "year": { "primary": 12570, "upper": 50270 },
          "month": { "primary": 1048, "upper": 4189 },
          "week": { "primary": 242, "upper": 967 }
        },
        "rule": "Employee Class 1 contributions, category A, worked out on each pay with that pay period's thresholds: 8 % of earnings above the primary threshold up to the upper earnings limit, 2 % of earnings above it. Category C (over State Pension age) pays none. Each part is rounded to the nearest penny, an exact half penny (£0.005) rounded down, as HMRC's CWG2 says.",
        "legal_basis": "Social Security Contributions and Benefits Act 1992, section 8; Social Security (Contributions) Regulations 2001",
        "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_date": "2026-09-01",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/national-insurance-rates-letters",
          "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"
        ]
      },
      "student_loans": {
        "plans": {
          "plan1": { "year": 26900, "month": 2241.66, "week": 517.30 },
          "plan2": { "year": 29385, "month": 2448.75, "week": 565.09 },
          "plan4": { "year": 33795, "month": 2816.25, "week": 649.90 },
          "plan5": { "year": 25000, "month": 2083.33, "week": 480.76 }
        },
        "postgraduate": { "year": 21000, "month": 1750, "week": 403.84 },
        "plan_rate": 9,
        "postgraduate_rate": 6,
        "rule": "Each pay, 9 % of earnings above the plan's threshold for the pay period (with more than one plan, the lowest threshold), and 6 % above the Postgraduate Loan threshold, each rounded down to the whole pound.",
        "legal_basis": "Education (Student Loans) (Repayment) Regulations 2009",
        "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_date": "2026-09-01",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/repaying-your-student-loan/what-you-pay"
        ]
      },
      "pension_relief": {
        "relief_at_source_rate": 20,
        "rule": "In a relief-at-source scheme the provider claims basic-rate relief at 20 % and adds it to the pot, so the member pays 80 % of the contribution out of net pay (Scottish starter-rate taxpayers too). Relief above 20 % is claimed through Self Assessment. In a net pay arrangement the contribution comes off pay before Income Tax; with salary sacrifice the pay itself is lower, before Income Tax and National Insurance.",
        "legal_basis": "Finance Act 2004, sections 192 and 193",
        "valid_from": "2026-04-06",
        "valid_until": "2027-04-05",
        "source_url": "https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief",
        "source_date": "2026-11-11",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay"
        ]
      }
    }
  }
}