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Current Payroll Rates and Information 24/25
UK Personal Allowance
£12,570 paEmergency Tax Code 23-24
1257L W1
1257L M1
1257L X
UK Income Tax Bands
Basic Rate (20%) – £1 – £37,700
Higher Rate (40%) – £37,701 – £125,140
Additional Rate (45%) – Over £125,140
Rates for Wales (C prefix)
Basic Rate (20%) – £1 – £37,700
Higher Rate (40%) – £37,701 – £125,140
Additional Rate (45%) – Over £125,140
Rates for Scotland (S prefix)
Starter Rate (19%) – £1 – £2,306
Basic Rate (20%) – £2,307 – £13,991
Intermediate (21%) – £13,992 – £31,092
Higher (42%) – £31,093 – £62,430
Advanced (45%) – £62,431 – £125,140
Top (48%)- Over £125,140
Statutory Payments
Qualifying earnings level – £123 per week
SSP – £111.75
SMP – First 6 weeks 90% of AWE (Further 33 weeks at lesser of 90% of AWE and £184.03)
SAP – First 6 weeks 90% of AWE (Further 33 weeks at lesser of 90% of AWE and £184.03)
SPP – 2 weeks at lesser of 90% of AWE and £184.03
ShPP – Maximum of 37 weeks at lesser of 90% of AWE and £184.03
SPBP – 2 weeks at lesser of 90% of AWE and £184.03
National Living Minimum Wage
Aged 21 and over (NLW) – £11.44
Aged 18-20 – £8.60
Aged 16-17 – £6.40
Apprentices under 19, or over 19 and in the first year of their apprenticeship – £6.40
National Insurance Employee (primary contributions) rates 2024-25
National Insurance Employer (secondary contributions) rates 2024-25
