Please note that the General Accounting Rate (GAR) is used for converting rates from Sterling to Euro.
wef 01 December 2025
| Employee Lower Earnings Limit (Euro) | 613.98 |
|---|---|
| Employee Lower Earnings Limit (£) | 542.00 |
| Employee Earnings Threshold (Euro) (Primary Threshold) |
1187.17 |
| Employee Earnings Threshold (£) (Primary Threshold) |
1048.00 |
| National Insurance % (Employee) | 8% |
| Upper Earnings Limit (Euro) | 4745.30 |
| Upper Earnings Limit (£) | 4189.00 |
| Upper Earnings NI % Employee | 2% |
| Statutory Sick Pay Per Day (Euro) | 26.90 |
| Statutory Sick Pay Per Week (Euro) | 134.52 |
| Statutory Sick Pay Per Week (£) | 118.75 |
| Statutory Maternity Pay Per Week (Euro) | 212.04 |
| Statutory Maternity Pay Per Week (£) | 187.18 |
| National Insurance Rate (Employer) | 15.00% |
| Employers Earnings Threshold (Euro) (Secondary Threshold) |
472.38 |
| Employers Earnings Threshold (£) (Secondary Threshold) |
417.00 |