Prepare ordinary monthly payroll controls using the social-insurance schedule effective 1 July 2026. Special contribution classes, partial periods, employment-law entitlements and cross-border coverage require their own determination. This source-cited draft supports preparation of reviewable working papers using the stated periods, evidence requirements and computation examples. Retain source evidence and effective dates; unresolved points and professional review remain explicit. Use the linked official materials when checking a case, and obtain a qualified local review before filing or making a payment. Read the explicit exclusions before applying its calculations to different facts.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers GI. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Contributor | Rate | Monthly minimum | Monthly maximum |
|---|---|---|---|
| Employee | 10% | £62.11 | £176.76 |
| Employer | 18% | £138.55 | £243.65 |
| Self-employed, separate SE class | 20% | £131.95 | £232.05 |
Source-cited draft. Professional review is pending. Figures are limited to the periods and assumptions below. This Guide prepares working papers; it is not authority to file or pay.
Prepare ordinary monthly payroll controls using the social-insurance schedule effective 1 July 2026. Special contribution classes, partial periods, employment-law entitlements and cross-border coverage require their own determination.
Sources were accessed on 22 October 2026. A dated rate table controls its stated period; an undated guidance page does not prove that all later amendments have been incorporated.
Register each employee and obtain the ITO code. Remit deducted tax and social insurance by the 15th of each month. Annual P8, P10/P10A and P12 reporting is due by 31 July. Give a leaver P7A and an annual P7 certificate. Retain submission and payment receipts. ITO employers, obligations section.
For the ordinary earnings-related class, the published schedule effective 1 July 2026 gives:
| Contributor | Rate | Monthly minimum | Monthly maximum |
|---|---|---|---|
| Employee | 10% | £62.11 | £176.76 |
| Employer | 18% | £138.55 | £243.65 |
| Self-employed, separate SE class | 20% | £131.95 | £232.05 |
ITO 2026/27 contribution-class schedule. The schedule contains separate pensioner, married-woman, trainee and exemption classes. Do not assign them from age or job title without confirming the issued class and eligibility.
min(176.76, max(62.11, earnings × 10%)) and employer min(243.65, max(138.55, earnings × 18%)).Examples: full-month ordinary gross earnings £3,000 give employee SI £176.76, employer SI £243.65 and gross-plus-employer-SI £3,243.65, before other employer costs. At £1,000, the respective amounts are £100 and £180. A person with an exemption code must not be put through this formula.
A detached-worker exemption needs the relevant coverage evidence. A pensioner, trainee, second job or self-employed worker needs the appropriate class. Refer to the complete schedule and the ITO's social-insurance explanation.
This draft does not calculate minimum wages, leave, redundancy, pension contributions or benefit-in-kind valuation. Preserve those as separate review lines rather than representing gross-plus-SI as total employer cost.
General tax and accounting reference material only. These drafts have not been professionally attested. A qualified professional in the relevant jurisdiction must check the facts, current law, elections and deadlines before anyone files, pays or acts on an output.
Contributed by Ryan Duguid.
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