Rates and thresholds for employers 2021-22

HMRC has published useful new guidance detailing the rates and thresholds for employers operating a payroll or providing expenses and benefits to their employees for the tax year 6 April 2021 to 5 April 2022.

The guidance summarises 2021-22 rates and thresholds for employers. It includes figures and guidance on:

  • PAYE tax and Class 1 National Insurance contributions
  • tax thresholds, rates and codes
  • Class 1, Class 1A and Class 1B National Insurance thresholds rates
  • National Minimum Wage
  • Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
  • Statutory Sick Pay
  • student loan and postgraduate loan recovery
  • company cars: advisory fuel rates and
  • employee vehicles: mileage allowance payments