Isle of Man

IM Payroll Social

Isle of Man payroll and National Insurance in the 2026/27 tax year (6 April 2026 to 5 April 2027). It covers who pays which class, the 2026/27 Class 1 thresholds (primary and secondary threshold GBP 176 a week, upper earnings limit GBP 1,082), the 11% and 1% employee rates and the 12.8% employer rate with no upper limit, directors' annual earnings period, Class 2 (GBP 6.75 a week) and the small earnings exception, Class 3, Class 4 (8% and 1%), ITIP income tax deductions and tax codes, employer registration and monthly T35 payments by the 19th, the annual return by 5 May, employer penalties, the UK reciprocal agreement and detached workers.