The 2027/28tax year starts on 6 April 2027. This page lists each employer rate as it is officially confirmed. We don't publish estimates: a rate shows as “not yet announced” until the government publishes it.
Last checked: 3 October 2026
| Rate | 2027/28 figure | Announced by | This year (2026/27) |
|---|---|---|---|
| Employer National Insurance rate and secondary threshold | Not yet announced | HM Treasury, at the Budget | Employer NI calculator |
| Employment Allowance | Not yet announced | HM Treasury, at the Budget | Employment Allowance guide |
| National Living Wage and National Minimum Wage | Not yet announced | Department for Business and Trade, on the Low Pay Commission’s recommendation | Hourly rate calculator |
| Statutory Sick Pay (SSP) | Not yet announced | Department for Work and Pensions | SSP calculator |
| Statutory Maternity Pay and other statutory parental pay | Not yet announced | Department for Work and Pensions | SMP calculator |
| Workplace pension qualifying earnings band and earnings trigger | Not yet announced | Department for Work and Pensions | Workplace pension calculator |
Nothing has been announced for 2027/28 yet. The first update will follow the Budget on 28 October 2026.
Get the 2027/28 rates as they are confirmed
We’ll email you this year’s rates card now. Tick the box and we’ll send each 2027/28 rate when it is announced.
Everything on the site runs on the confirmed 2026/27 rates until 5 April 2027.