Rates of tax, NIC and statutory payments for 2017/18

HMRC has published Rates and thresholds for employers 2017 to 2018


These are the rates, thresholds and other information for employers to use when operating a payroll or proving expenses and benefits to employees in tax year 2017/18.


This webpage brings together in one place:


  • Income tax thresholds and rates
  • Class 1 National Insurance thresholds and rates
  • Class 1A National Insurance: expenses and benefits
  • Class 1B National Insurance: PAYE settlement agreements
  • National minimum wage
  • Statutory sick pay, and maternity, paternity, adoption and shared parental pay
  • Student loan recovery
  • Cars: advisory fuel rates and mileage allowance payments