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Free UK Payroll & HR Calculators 2026

Calculate take-home pay, national insurance, redundancy, annual leave, maternity pay and pension contributions — updated for 2025/26 rates. Free, no account needed.

UK Payroll Legislation 2025/26

UK payroll is governed by the Employment Rights Act 1996, the National Minimum Wage Act 1998, and numerous HMRC regulations. Employers must operate PAYE in real time using RTI submissions. From April 2026 Making Tax Digital for PAYE will require further digital record-keeping for most employers.

Frequently Asked Questions

What is the UK national minimum wage in 2025/26?
From April 2025 the National Living Wage for workers aged 21 and over is £12.21 per hour. The National Minimum Wage for workers aged 18–20 is £10.00, and for under-18s and apprentices it is £7.55.
How much statutory redundancy pay is an employee entitled to?
Statutory redundancy pay is based on age and length of service. Employees receive half a week's pay for each full year worked under age 22, one week's pay for each year between 22 and 40, and one and a half week's pay for each year aged 41 or over. The statutory weekly pay cap for 2025/26 is £643.
When must an employer enrol staff into a pension?
Employers must auto-enrol eligible workers aged 22 to state pension age who earn above £10,000 per year. Minimum contributions are 8% of qualifying earnings — at least 3% from the employer and 5% from the employee (including tax relief).
How much is Statutory Maternity Pay?
SMP is paid for up to 39 weeks. For the first 6 weeks it is 90% of average weekly earnings. For the remaining 33 weeks it is the lower of 90% of average weekly earnings or the statutory flat rate, which is £187.18 per week from April 2025.