GB
United Kingdom: Payroll & Employment Facts
Verified statutory employment facts for United Kingdom, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the United Kingdom employer-of-record guide and the United Kingdom country hub.
What is the minimum wage in United Kingdom?
| National minimum wage |
£12.71 / hour
|
|---|---|
| Next review date |
2027-04-01
|
What employer social contributions apply in United Kingdom?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
15.00%
|
|---|---|
| Pension |
3.00%
|
| Healthcare |
0.00%
|
| Apprenticeship Levy |
0.50%
|
| Annual contribution ceiling |
Not available
|
| Total employer burden |
18.00%
|
What notice and leave rules apply in United Kingdom?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 1 to 23 months | 1 weeks |
| 24 to 144 months | Not available |
| 144+ months | 12 weeks |
Checked 2026-06-06
gov.uk ↗
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
28 days
|
| Annual leave includes public holidays |
Yes
|
| Public holidays per year |
8 days
|
Is 13th-month pay required in United Kingdom?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
No
|
How is severance calculated in United Kingdom?
| Formula |
Statutory redundancy pay calculated as: (years of continuous service) × (age-based multiplier) × (weekly pay capped at statutory maximum). Different multipliers apply to each year based on employee's age during that service year.
|
|---|---|
| Per-year multiplier |
Not available
|
| Minimum qualifying tenure |
24 months
|
| Calculation base |
Gross
|