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> HMRC Payroll Compliance
HMRC Payroll Compliance
[For AccountEdge Plus and Network Edition users only]
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Student Loan Deduction changes
From April 2019 the Annual Threshold for Plan 1 has increased to £18,935, for Plan 2 to £25,725 and for PGL to £21,000. The deduction rate remains the same at 9% for Student Loans and 6% for Graduate Loan.
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Tax Tables
The Emergency for 2019/2020 is 1250L (W1/M1).
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PAYE tax and Class 1 National Insurance contributions
Tax thresholds, rates and codes
The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance.
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England and Northern Ireland
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PAYE tax rates and thresholds 2019 to 2020
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Employee personal allowance £240 per week
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£1,042 per month
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£12,500 per year
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English and Northern Irish basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,500
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English and Northern Irish higher tax rate 40% on annual earnings from £37,501 to £150,000
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English and Northern Irish additional tax rate 45% on annual earnings above £150,000
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Scotland
PAYE tax rates and thresholds 2019 to 2020
Employee personal allowance £240 per week
£1,042 per month
£12,500 per year
Scottish starter tax rate 19% on annual earnings above the PAYE tax threshold and up to £2,049
Scottish basic tax rate 20% on annual earnings from £2,050 to £12,444
Scottish intermediate tax rate 21% on annual earnings from £12,445 to £30,930
Scottish higher tax rate 41% on annual earnings from £30,931 to £150,000
Scottish top tax rate 46% on annual earnings above £150,000
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Wales
PAYE tax rates and thresholds 2019 to 2020
Employee personal allowance £240 per week
£1,042 per month
£12,500 per year
Welsh basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,500
Welsh higher tax rate 40% on annual earnings from £37,501 to £150,000
Welsh additional tax rate 45% on annual earnings above £150,000
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