You are currently viewing Week 12 Entitlements AWR (Agency Workers Regulation)

Week 12 Entitlements AWR (Agency Workers Regulation)

What is the rate of Tax and NI payable?
The basic tax rate is 20% on earnings above your PAYE annual threshold for personal allowance (as above) and up to £34,500 for the tax year 2018-2019. These amounts it is also spread throughout the year. You will pay 20% on earnings above personal allowance thresholds (point 2) and up to:

£664 per week
£2,875 per month
£34,500 per year if paid only once in a year.


If your earnings on a period (weekly, monthly or yearly) are higher than these thresholds, any earnings above these thresholds will be tax at the higher rate of 40%. There is a further tax rate of 45% but only for earrings above 150,000 but I will not go into further detail about this additional UK tax rate, you could find more information here.