{
 "name": "aidatareferral.com Referral Income Tax Thresholds",
 "title": "Referral Income Tax Thresholds",
 "url": "https://aidatareferral.com/datasets/referral-income-tax-thresholds/",
 "csv": "https://aidatareferral.com/datasets/referral-income-tax-thresholds.csv",
 "markdown": "https://aidatareferral.com/datasets/referral-income-tax-thresholds/index.md",
 "computed_at": "2026-10-31",
 "license": "https://aidatareferral.com/terms",
 "headline": "The Referral Income Tax Thresholds carries 7 published figures read from 3 sources' own pages, from 3.65 to 12,570 GBP, read 31 October 2026.",
 "quotes": [
  "The Referral Income Tax Thresholds carries 7 published figures read from 3 sources' own pages, from 3.65 to 12,570 GBP, read 31 October 2026.",
  "Across 8 sources read in full (31 October 2026), 5 publish a figure and 3 publish nothing.",
  "Referral Income Tax Thresholds, rule US self-employment tax rate: median 15.30 percent across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule US additional Medicare tax: median 0.90 percent across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule UK Personal Allowance: median 12,570 GBP across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule UK Class 4 NICs threshold: median 12,570 GBP across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule UK Class 2 weekly rate 2026-27: median 3.65 GBP across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule US 1099-NEC reporting threshold from 2026: median 2,000 USD across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule UK trading allowance: median 1,000 GBP across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule UK Self Assessment trigger (gross trading income): median 1,000 GBP across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule UK Self Assessment trigger (trading income): median 1,000 GBP across 1 source, read 31 October 2026.",
  "Referral Income Tax Thresholds, rule US social security wage base 2026: median 184,500 USD across 1 source, read 31 October 2026."
 ],
 "citation": "\"aidatareferral.com Referral Income Tax Thresholds\", updated 2026-10-31, https://aidatareferral.com/datasets/referral-income-tax-thresholds/.",
 "changed_since": null,
 "national": {
  "unit": "GBP",
  "n": 6,
  "median": 1000,
  "min": 3.65,
  "max": 12570,
  "p25": 750.9125,
  "p75": 12570,
  "mean": 4690.6083,
  "units": {
   "%": 2,
   "GBP": 6,
   "USD": 2
  },
  "published_sources": 5,
  "named_sources": 9,
  "read_sources": 8,
  "not_published": 3,
  "published_share": 0.625
 },
 "by_axis": {
  "rule": {
   "US self-employment tax rate": {
    "%": {
     "n": 1,
     "median": 15.3,
     "min": 15.3,
     "max": 15.3,
     "p25": 15.3,
     "p75": 15.3,
     "mean": 15.3
    }
   },
   "US additional Medicare tax": {
    "%": {
     "n": 1,
     "median": 0.9,
     "min": 0.9,
     "max": 0.9,
     "p25": 0.9,
     "p75": 0.9,
     "mean": 0.9
    }
   },
   "UK Personal Allowance": {
    "GBP": {
     "n": 1,
     "median": 12570,
     "min": 12570,
     "max": 12570,
     "p25": 12570,
     "p75": 12570,
     "mean": 12570
    }
   },
   "UK Class 4 NICs threshold": {
    "GBP": {
     "n": 1,
     "median": 12570,
     "min": 12570,
     "max": 12570,
     "p25": 12570,
     "p75": 12570,
     "mean": 12570
    }
   },
   "UK Class 2 weekly rate 2026-27": {
    "GBP": {
     "n": 1,
     "median": 3.65,
     "min": 3.65,
     "max": 3.65,
     "p25": 3.65,
     "p75": 3.65,
     "mean": 3.65
    }
   },
   "US 1099-NEC reporting threshold from 2026": {
    "USD": {
     "n": 1,
     "median": 2000,
     "min": 2000,
     "max": 2000,
     "p25": 2000,
     "p75": 2000,
     "mean": 2000
    }
   },
   "UK trading allowance": {
    "GBP": {
     "n": 1,
     "median": 1000,
     "min": 1000,
     "max": 1000,
     "p25": 1000,
     "p75": 1000,
     "mean": 1000
    }
   },
   "UK Self Assessment trigger (gross trading income)": {
    "GBP": {
     "n": 1,
     "median": 1000,
     "min": 1000,
     "max": 1000,
     "p25": 1000,
     "p75": 1000,
     "mean": 1000
    }
   },
   "UK Self Assessment trigger (trading income)": {
    "GBP": {
     "n": 1,
     "median": 1000,
     "min": 1000,
     "max": 1000,
     "p25": 1000,
     "p75": 1000,
     "mean": 1000
    }
   },
   "US social security wage base 2026": {
    "USD": {
     "n": 1,
     "median": 184500,
     "min": 184500,
     "max": 184500,
     "p25": 184500,
     "p75": 184500,
     "mean": 184500
    }
   }
  }
 },
 "rows": [
  {
   "source": "IRS, self-employment tax",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes",
   "figure": "15.3%",
   "value": 15.3,
   "unit": "%",
   "vat": null,
   "axis": {
    "rule": "US self-employment tax rate"
   },
   "retrieved_at": "2026-10-31",
   "quote": "The self-employment tax rate is 15.3%.",
   "source_class": "primary-government",
   "text_sha256": "9383e115f2cd5c31065314a61fade319f9e508cf199e991e0057553ea15e3381"
  },
  {
   "source": "IRS, self-employment tax",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes",
   "figure": "0.9%",
   "value": 0.9,
   "unit": "%",
   "vat": null,
   "axis": {
    "rule": "US additional Medicare tax"
   },
   "retrieved_at": "2026-10-31",
   "quote": "You are liable for an additional 0.9% Medicare Tax if your wages, compensation, or self-employment income (together with that of your spouse if filing a joint return) exceed the threshold amount for your filing status:",
   "source_class": "primary-government",
   "text_sha256": "9383e115f2cd5c31065314a61fade319f9e508cf199e991e0057553ea15e3381"
  },
  {
   "source": "GOV.UK, income tax rates and personal allowances",
   "url": "https://www.gov.uk/income-tax-rates",
   "figure": "£12,570, ",
   "value": 12570,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rule": "UK Personal Allowance"
   },
   "retrieved_at": "2026-10-31",
   "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.",
   "source_class": "primary-government",
   "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d"
  },
  {
   "source": "GOV.UK, self-employed National Insurance rates",
   "url": "https://www.gov.uk/self-employed-national-insurance-rates",
   "figure": "£12,570 ",
   "value": 12570,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rule": "UK Class 4 NICs threshold"
   },
   "retrieved_at": "2026-10-31",
   "quote": "If your profits are more than £12,570 a year, you must pay Class 4 contributions.",
   "source_class": "primary-government",
   "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e"
  },
  {
   "source": "GOV.UK, self-employed National Insurance rates",
   "url": "https://www.gov.uk/self-employed-national-insurance-rates",
   "figure": "£3.65 ",
   "value": 3.65,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rule": "UK Class 2 weekly rate 2026-27"
   },
   "retrieved_at": "2026-10-31",
   "quote": "The Class 2 rate for tax year 2026 to 2027 is £3.65 a week.",
   "source_class": "primary-government",
   "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e"
  },
  {
   "source": "IRS, Instructions for Forms 1099-MISC and 1099-NEC",
   "url": "https://www.irs.gov/instructions/i1099mec",
   "figure": "$2,000 ",
   "value": 2000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "rule": "US 1099-NEC reporting threshold from 2026"
   },
   "retrieved_at": "2026-10-31",
   "quote": "For tax years beginning after 2025, the minimum threshold amount for reporting certain payments required to be reported on certain information returns and/or perform backup withholding on those payments increased to $2,000 and may be adjusted for inflation beginning in calendar year 2027.",
   "source_class": "primary-government",
   "text_sha256": "79b165b2d0dec461dbd9bb2b29031211a9a0f5a38328cb78451e3ee097cbcbe3"
  },
  {
   "source": "GOV.UK, tax-free allowances on property and trading income",
   "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
   "figure": "£1,000 ",
   "value": 1000,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rule": "UK trading allowance"
   },
   "retrieved_at": "2026-10-03",
   "quote": "The trading allowance is a tax exemption of up to £1,000 a year for individuals with trading income from:",
   "source_class": "primary-government",
   "text_sha256": "f95f8860cded41e426ddc28e21d5c8e15fd380f8330e9f850e3ec2e2b1cf78cc"
  },
  {
   "source": "GOV.UK, tax-free allowances on property and trading income",
   "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
   "figure": "£1,000 ",
   "value": 1000,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rule": "UK Self Assessment trigger (gross trading income)"
   },
   "retrieved_at": "2026-10-03",
   "quote": "gross trading income over £1,000 — register for Self Assessment",
   "source_class": "primary-government",
   "text_sha256": "f95f8860cded41e426ddc28e21d5c8e15fd380f8330e9f850e3ec2e2b1cf78cc"
  },
  {
   "source": "GOV.UK, tax-free allowances on property and trading income",
   "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
   "figure": "£1,000 ",
   "value": 1000,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rule": "UK trading allowance"
   },
   "retrieved_at": "2026-10-03",
   "quote": "You can get up to £1,000 each tax year in tax-free allowances for",
   "source_class": "primary-government",
   "text_sha256": "f95f8860cded41e426ddc28e21d5c8e15fd380f8330e9f850e3ec2e2b1cf78cc"
  },
  {
   "source": "GOV.UK, tax-free allowances on property and trading income",
   "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
   "figure": "£1,000 ",
   "value": 1000,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "rule": "UK Self Assessment trigger (trading income)"
   },
   "retrieved_at": "2026-10-03",
   "quote": "If your annual gross trading income is £1,000 or less, from one or more trades you may not have to tell",
   "source_class": "primary-government",
   "text_sha256": "f95f8860cded41e426ddc28e21d5c8e15fd380f8330e9f850e3ec2e2b1cf78cc"
  },
  {
   "source": "IRS, self-employment tax",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes",
   "figure": "$184,500 ",
   "value": 184500,
   "unit": "USD",
   "vat": null,
   "axis": {
    "rule": "US social security wage base 2026"
   },
   "retrieved_at": "2026-10-31",
   "quote": "The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance). For 2026, the first $184,500 of your combined wages, tips, and net earnings is subject to any combination of the social security part of self-employment tax, social security tax, or railroad retirement (tier 1) tax.",
   "source_class": "primary-government",
   "text_sha256": "9383e115f2cd5c31065314a61fade319f9e508cf199e991e0057553ea15e3381"
  }
 ],
 "not_published": [
  {
   "source": "IRS, About Form 1099-NEC",
   "url": "https://www.irs.gov/forms-pubs/about-form-1099-nec",
   "retrieved_at": "2026-10-10",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "IRS, About Form W-8 BEN",
   "url": "https://www.irs.gov/forms-pubs/about-form-w-8-ben",
   "retrieved_at": "2026-10-10",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "GOV.UK, check if you need to send a Self Assessment tax return",
   "url": "https://www.gov.uk/check-if-you-need-tax-return",
   "retrieved_at": "2026-10-08",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://www.irs.gov/instructions/i1099mec",
   "label": "IRS, Instructions for Forms 1099-MISC and 1099-NEC",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.irs.gov/forms-pubs/about-form-1099-nec",
   "label": "IRS, About Form 1099-NEC",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.irs.gov/forms-pubs/about-form-1099-misc",
   "label": "IRS, About Form 1099-MISC",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes",
   "label": "IRS, self-employment tax",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.irs.gov/forms-pubs/about-form-w-8-ben",
   "label": "IRS, About Form W-8 BEN",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
   "label": "GOV.UK, tax-free allowances on property and trading income",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.gov.uk/check-if-you-need-tax-return",
   "label": "GOV.UK, check if you need to send a Self Assessment tax return",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.gov.uk/self-employed-national-insurance-rates",
   "label": "GOV.UK, self-employed National Insurance rates",
   "license": "quoted under the publisher's own terms"
  },
  {
   "url": "https://www.gov.uk/income-tax-rates",
   "label": "GOV.UK, income tax rates and personal allowances",
   "license": "quoted under the publisher's own terms"
  }
 ],
 "methodology": "We read every named source's page ourselves, keep the exact sentence holding the figure, and record a fingerprint of the page as it stood on the read date. 5 of the 8 sources we could read publish a figure; 3 do not and are shown as not publishing; 1 were blocked or gone and are left out. Summary figures (median, low, high, quartiles) count each source once for every breakdown it prices, 6 figures in GBP. 78 candidate sentence(s) failed review, each with its reason kept. The fuller analysis planned for this dataset, beyond each source's own figure: one row per rule per jurisdiction and tax year: the US 1099-NEC/MISC reporting threshold (raised to $2,000 for payments in tax years after 2025), self-employment tax, the W-8BEN a non-US referrer is asked for; the UK trading allowance, the Self Assessment trigger, Class 4 NICs and the income-tax bands - so the site's earnings calculator shows the net of a referral bonus and when it becomes reportable",
 "embed": "<figure style=\"margin:0;padding:16px 20px;border:1px dashed #94a3b8;border-radius:6px;background:#ffffff;color:#0b1220;font-family:ui-sans-serif,system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 6px;font-size:29px;font-weight:600;color:#0b1220;background:#ffffff\">3.65 to 12,570 GBP</p><p style=\"margin:0 0 8px;font-size:14px;color:#1e293b;background:#ffffff\">6 published figures, Referral Income Tax Thresholds, across 3 sources, read 31 October 2026</p><figcaption style=\"font-size:12px;color:#334155;background:#ffffff\"><a href=\"https://aidatareferral.com/datasets/referral-income-tax-thresholds/#median\" style=\"color:#0369a1;background:#ffffff\">Source and method: aidatareferral.com Referral Income Tax Thresholds</a></figcaption></figure>"
}
