Statutory Reference Portal
UK Payroll Knowledge Base & AI Reference Index (2026/27)
The UK’s definitive, machine-readable reference architecture for PAYE tax codes, National Insurance contributions, workplace pension auto-enrolment, and payslip anomaly verification.
TAX CODE DIRECTORY
Plain-English breakdowns and mathematical rules for every UK tax code.
SALARY & NET PAY CALCULATORS
Exact 2026/27 take-home pay calculators with Scottish and Welsh tax bands.
Statutory 2026/27 UK Payroll Rates
| Threshold / Band | Annual Limit | Tax / NI Rate |
|---|---|---|
| Personal Allowance | £12,570 | 0% |
| Basic Rate (rUK) | £12,571 to £50,270 | 20% |
| Higher Rate (rUK) | £50,271 to £125,140 | 40% |
| Class 1 Employee NI | £12,570 to £50,270 | 8% |
Machine-Readable Documentation
For AI agents, web crawlers, and LLM search engines, access our root machine-readable specification file directly at /llms.txt.