Referral Income Tax Thresholds
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.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| ruleUS self-employment tax rate | 15.3% | 15.3 to 15.3% | 1 |
| ruleUS additional Medicare tax | 0.9% | 0.9 to 0.9% | 1 |
| ruleUK Personal Allowance | 12,570GBP | 12,570 to 12,570GBP | 1 |
| ruleUK Class 4 NICs threshold | 12,570GBP | 12,570 to 12,570GBP | 1 |
| ruleUK Class 2 weekly rate 2026-27 | 3.65GBP | 3.65 to 3.65GBP | 1 |
| ruleUS 1099-NEC reporting threshold from 2026 | 2,000USD | 2,000 to 2,000USD | 1 |
| ruleUK trading allowance | 1,000GBP | 1,000 to 1,000GBP | 1 |
| ruleUK Self Assessment trigger (gross trading income) | 1,000GBP | 1,000 to 1,000GBP | 1 |
| ruleUK Self Assessment trigger (trading income) | 1,000GBP | 1,000 to 1,000GBP | 1 |
| ruleUS social security wage base 2026 | 184,500USD | 184,500 to 184,500USD | 1 |
Figure by figure, with the page it is on
Each row is one published figure: what the source's own page states, a link to that page and the date we read it. Nothing appears here that a source did not publish.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| IRS, self-employment tax | 184,500USD | US social security wage base 2026 | 2026-10-31 |
| GOV.UK, income tax rates and personal allowances | 12,570GBP | UK Personal Allowance | 2026-10-31 |
| GOV.UK, self-employed National Insurance rates | 12,570GBP | UK Class 4 NICs threshold | 2026-10-31 |
| IRS, Instructions for Forms 1099-MISC and 1099-NEC | 2,000USD | US 1099-NEC reporting threshold from 2026 | 2026-10-31 |
| GOV.UK, tax-free allowances on property and trading income | 1,000GBP | UK trading allowance | 2026-10-03 |
| GOV.UK, tax-free allowances on property and trading income | 1,000GBP | UK Self Assessment trigger (gross trading income) | 2026-10-03 |
| GOV.UK, tax-free allowances on property and trading income | 1,000GBP | UK trading allowance | 2026-10-03 |
| GOV.UK, tax-free allowances on property and trading income | 1,000GBP | UK Self Assessment trigger (trading income) | 2026-10-03 |
| IRS, self-employment tax | 15.3% | US self-employment tax rate | 2026-10-31 |
| GOV.UK, self-employed National Insurance rates | 3.65GBP | UK Class 2 weekly rate 2026-27 | 2026-10-31 |
| IRS, self-employment tax | 0.9% | US additional Medicare tax | 2026-10-31 |
Where each figure is written (11 quotes)
- IRS, self-employment tax, read 2026-10-31:
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.
- GOV.UK, income tax rates and personal allowances, read 2026-10-31:
The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.
- GOV.UK, self-employed National Insurance rates, read 2026-10-31:
If your profits are more than £12,570 a year, you must pay Class 4 contributions.
- IRS, Instructions for Forms 1099-MISC and 1099-NEC, read 2026-10-31:
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.
- GOV.UK, tax-free allowances on property and trading income, read 2026-10-03:
The trading allowance is a tax exemption of up to £1,000 a year for individuals with trading income from:
- GOV.UK, tax-free allowances on property and trading income, read 2026-10-03:
gross trading income over £1,000 — register for Self Assessment
- GOV.UK, tax-free allowances on property and trading income, read 2026-10-03:
You can get up to £1,000 each tax year in tax-free allowances for
- GOV.UK, tax-free allowances on property and trading income, read 2026-10-03:
If your annual gross trading income is £1,000 or less, from one or more trades you may not have to tell
- IRS, self-employment tax, read 2026-10-31:
The self-employment tax rate is 15.3%.
- GOV.UK, self-employed National Insurance rates, read 2026-10-31:
The Class 2 rate for tax year 2026 to 2027 is £3.65 a week.
- IRS, self-employment tax, read 2026-10-31:
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:
Checked and silent on the figure
We read 3 named sources end to end on the dates shown and found no figure we could use. They count as not published; we never estimate for them.
- IRS, About Form 1099-NEC, read 2026-10-10: read in full and no accepted figure on the page
- IRS, About Form W-8 BEN, read 2026-10-10: read in full and no accepted figure on the page
- GOV.UK, check if you need to send a Self Assessment tax return, read 2026-10-08: read in full and no accepted figure on the page
Method
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
We set aside 78 candidate sentences found on these pages, each with a written reason from the reviewer.
The 9 pages we read
- IRS, Instructions for Forms 1099-MISC and 1099-NEC(quoted under the publisher's own terms)
- IRS, About Form 1099-NEC(quoted under the publisher's own terms)
- IRS, About Form 1099-MISC(quoted under the publisher's own terms)
- IRS, self-employment tax(quoted under the publisher's own terms)
- IRS, About Form W-8 BEN(quoted under the publisher's own terms)
- GOV.UK, tax-free allowances on property and trading income(quoted under the publisher's own terms)
- GOV.UK, check if you need to send a Self Assessment tax return(quoted under the publisher's own terms)
- GOV.UK, self-employed National Insurance rates(quoted under the publisher's own terms)
- GOV.UK, income tax rates and personal allowances(quoted under the publisher's own terms)
Use this figure
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.
Suggested citation: "aidatareferral.com Referral Income Tax Thresholds", updated 2026-10-31, https://aidatareferral.com/datasets/referral-income-tax-thresholds/.
Download as CSV (11 rows as of 2026-10-31)
Questions this data answers
When a platform pays a referral bonus, what must the referrer report and pay, and when does the platform report it, in the US and the UK?
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.
Where do the figures in the Referral Income Tax Thresholds come from?
Every figure is quoted from its source's own page and dated (last read 31 Oct 2026). 8 named sources were read and 5 publish a figure; the 3 that publish none are recorded as not published, never estimated.