Tax rates & allowances
National insurance
An
explanation of the different classes of employee for national insurance purposes
and how to work out current national insurance contributions.
Income tax rates and allowances
Current
levels of personal allowances and reliefs for income tax.
Company car taxation
An explanation of
the tax treatment for company cars.
Pay
National minimum
wage
The present minimum wage payable to adult workers, as well as
minimum levels for young workers and the rates for next year.
Statutory sick pay
Current level of pay
for employees absent from work due to illness.
Maternity, paternity
and adoption
Statutory maternity
pay
The current statutory rate of pay for women on maternity
leave.
Maternity allowance
Up
to date information on a benefit for women who are not eligible for statutory
maternity pay.
Maternity
leave
The current leave entitlement for women on maternity
leave.
Statutory paternity
pay
The statutory rate of pay for employees on paternity leave.
Paternity leave
The current entitlement
to time off work for employees on paternity leave.
Statutory adoption pay
The statutory rate
of pay for employees on adoption leave.
Adoption leave
The current entitlement to
time off work for employees on adoption leave.
Tax credits
Working tax credit
Up to
date information on this tax credit for people who are in paid work.
Child tax credit
The current rates of
this tax credit for families with at least one child.
Income support & benefits
Employment and support
allowance
A benefit that replaces incapacity benefit and income support,
paid because of an illness or disability, for new claimants who became unable to
work on or after 27 October 2008.
Income support
Current levels of
financial help for those on a low income.
Jobseeker's allowance
The amount
available to individuals who are not working or who are working on average less
than 16 hours a week.
Incapacity
benefit
The present level of benefit for those unable to work, important
for individuals no longer eligible for statutory sick pay. It is replaced by
employment and support allowance for new claimants who became unable to work on
or after 27 October 2008.
Disability
Disability living
allowance
Up-to-date information on financial aid for those who need care
or have problems with mobility.
Industrial injuries disablement
benefit
Current rates of this benefit for those who are ill or disabled
as a result of an accident at work or a disease contracted while at
work.
Severe disablement
allowance
The present level of financial help to those unable to work
because of a severe disability, as well as important recent changes to this
allowance.
Retirement
Retirement pension
The
current pension entitlement for those who have reached state pension
age.
Redundancy
Redundancy payment
A
ready reckoner for calculating statutory redundancy payments according to the
rules set out in the Employment Rights Act 1996, section 162.