Statutory changes for tax year 2026/2027

All relevant statutory changes have been applied to Cintra iQ to coincide with the new tax year on 6th April 2026. 

For SSP changes for the new tax year, see SSP changes for tax year 2026/2027.

TABLE OF CONTENTS

• Changes to Northern Ireland bereavement leave
• New student loan type: Plan 5
• Rates and thresholds for employers 2026 to 2027

Changes to Northern Ireland bereavement leave

The following changes will apply from 6th April 2026:

• Parental bereavement pay now applies to miscarriages at any stage of pregnancy.
• There is no 26 week service requirement to receive these benefits. The employee can receive them from their first day of employment.
• If you are are a Northern Ireland employer, you must report parental bereavement as a different attendance category. For more information, see How do I create a bereavement claim/leave calendar event?

New student loan type: Plan 5

Before April 6th 2026, repayment of UK government student loans were handled under Plan 1, Plan 2, Plan 4, or a Postgraduate Loan. In the 2026/7 tax year, a new plan will be introduced: Plan 5. 

• It will be collected in the same way as Plans 1,2 and 4. 
• The earliest repayments through PAYE can start is 6th April 2026.
• Repayments will be set at 9% on earnings over £25,000 p.a. (before any Class 1 NI contributions). 
• From 2026/27, Plan 5 will be the new default plan type to use.

For more information on student loan types, see Student loan and postgraduate loan repayment guidance for employers - GOV.UK.

Rates and thresholds for employers 2026 to 2027

There have been various changes to tax and national insurance rates and thresholds, as well as increases to the national minimum wage and national living wage.

Once the HMRC has published a full list of these changes, they will be added here.