Reference · 2026/27 FROZEN
HMRC tax / NI thresholds plus TPS tier boundaries used by this build of the teachers' calculator.
- Personal Allowance £12,570
- Basic rate up to £50,270
- NI primary threshold £12,570
- NI upper earnings £50,270
- TPS tier 1 (lowest) 7.4%
- TPS tier 6 (top) 12.0%