What are the tax, NICs and statutory payments rates and thresholds for 2009/10?

Income tax rates and thresholds (applicable from 6 April 2009)

Tax Rates	2008/09		Tax Rates	2009/10
Basic rate, 20%	£0 - £34,800		Basic rate, 20%	£0 - £37,400
Higher rate, 40%	Over ££34,800		Higher rate, 40%	Over ££37,400

Income tax allowances (applicable from 6 April 2009)

The emergency tax code for 2009/10 is 647L.

Allowances	2008/09 £	Change £	2009/10 £
Personal allowance (up to age 65)	£5,435	+£440	£6,475
Personal allowance (age 65-74)	£9,030	+£460	£9,490
Personal allowance (from age 75)	£9,180	+£460	£9,640
Blind Person's Allowance	£1,800	+£90	£1,890
*Married couple's allowance (one spouse aged less than 75 and born before 6 April 1935)	£6,535	-	-
*Married couple's allowance (from age 75)	£6,625	+£340	£6,965
*Married couple's allowance - minimum amount	£2,540	+£130	£2,670
Income limit for age-related allowances	£21,800	+£1,100	£22,900

* The tax relief on the married couple's allowance is restricted to 10%. The MCA for persons below age 75 is discontinued from April 2009.

NICs thresholds (applicable from 6 April 2009)

Pay Frequency	Lower Earnings Limit	Earnings Threshold	Upper Accrual Point	Upper Earnings Limit
Weekly	£95*	£110*	£770*	£844*
Fortnightly	£190	£220	£1,540	£1,688
Four-weekly	£380	£440	£3,080	£3,375
Monthly	£412	£476*	£3,337	£3,656*
Yearly	£4,940	£5,715*	£40,040	£43,875*

* Values defined in statute. All other values are calculated according to statutory rules.

NICs contracting-out rebates (applicable for 2007/08, 2008/09 and 2009/10)

	Contracted-out Salary Related schemes		Contracted-out Money Purchase schemes
	2006/07	From 2007/08	2006/07	From 2007/08
Employer rebate	3.5%	3.7%	1.0%	1.4%
Employee rebate	1.6%	1.6%	1.6%	1.6%
Total rebate	5.1%	5.3%	2.6%	3.0%

NICs rates

Employer Contributions 2009/10	Not Contracted-out	Contracted-out Schemes
Employer Contributions 2009/10	Not Contracted-out	Contracted-out Salary Related	Contracted-out Money Purchase
Table Letters	A, B, C and J	D, E and L	F, G and S
Contributions on earnings up to LEL	NIL	NIL	NIL
Contributions on earnings between the LEL and ET	0%	0%, less 3.7% rebate	0%, less 1.4% rebate
Contributions on earnings between the ET and UAP	12.8%	9.1%, i.e. 12.8% less 3.7% rebate	11.4%, i.e. 12.8% less 1.4% rebate
Contributions on earnings between the UAP and UEL	12.8%	12.8%	12.8%
Contributions on earnings above UEL	12.8%	12.8%	12.8%

Employee Contributions 2009/10	Not Contracted-out			Contracted-out Salary Related Schemes
Table Letters	A	B	J	D and F	E and G	L and S
Contributions on earnings up to LEL	NIL	NIL	NIL	NIL	NIL	NIL
Contributions on earnings between the LEL and ET	0%	0%	0%	0% less 1.6% rebate	0%	0% less 1.6% rebate
Contributions on earnings between the ET and UAP	11%	4.85%	1%	9.4%, i.e. 11% less 1.6% rebate	4.85%	1%, i.e. 2.6% less 1.6% rebate
Contributions on earnings between the UAP and UEL	11%	4.85%	1%	11%	4.85%	1%
Contributions on earnings above UEL	1%	1%	1%	1%	1%	1%

*Shaded boxes indicate the bands of contracted-out earnings

Statutory Sick Pay (applicable from 6 April 2009)

Unrounded daily rates	Number of QDs in week	1	2	3	4	5	6	7
£		£	£	£	£	£	£	£
11.3071	7	11.31	22.62	33.93	45.23	56.54	67.85	79.15
13.1917	6	13.20	26.39	39.58	52.77	65.96	79.15
15.8300	5	15.83	31.66	47.49	63.32	79.15
19.7875	4	19.79	39.58	59.37	79.15
26.3833	3	26.39	52.77	79.15
39.5750	2	39.58	79.15
79.1500	1	79.15

Statutory Redundancy Pay

	1 February 2008	1 February 2009
Maximum weekly amount	£330	£350

Statutory Maternity, Paternity and Adoption Pay

Rates effective from the first payment week starting on or after Sunday		6 April 2008	5 April 2009
SMP weekly rate for first 6 weeks	90% of average weekly earnings, even if less than	£117.18	£123.06
SMP weekly rate for up to next 33 weeks SPP weekly rate for up to 2 weeks SAP weekly rate for up to 39 weeks	Lower of 90% of weekly earnings and	£117.18	£123.06
SMP/SAP Daily rate		£16.74	£17.58
Percentage of payment recoverable		92%	92%
Percentage of payment recoverable (Small Employer's Relief)		100%	100%
NI compensation recoverable under Small Employer's Relief		4½%	4½%
Annual NICs threshold for Small Employer's Relief		£45,000	£45,000