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Current Payroll Rates and Information 23/24

UK Personal Allowance

£12,570 pa

Emergency Tax Code 23-24

1257L W1
1257L M1
1257L X

UK Income Tax Bands

Basic Rate (20%)
Higher Rate (40%)
Additional Rate (45%)
£1 – £37,700
£37,701 – £125,140
Over £125,140

Rates for Wales (C prefix)

Basic Rate (20%)
Higher Rate (40%)
Additional Rate (45%)
£1 – £37,700
£37,701 – £125,140
Over £125,140

Rates for Scotland (S prefix)

Starter (19%)
Basic (20%)
Intermediate (21%)
Higher (42%)
Top (47%)
£1 – £2,162
£2,163 – £13,118
£13,119 – £31,092
£31,093 – £125,140
Over £125,140

Statutory Payments

Qualifying earnings level 
SSP
SMP
SAP
SPP
ShPP
SPBP
£123 per week
£109.40
First 6 weeks 90% of AWE (Further 33 weeks at lesser of 90% of AWE and £172.48)
First 6 weeks 90% of AWE (Further 33 weeks at lesser of 90% of AWE and £172.48)
2 weeks at lesser of 90% of AWE amd £172.48
Maximum of 37 weeks at lesser of 90% of AWE amd £172.48
2 weeks at lesser of 90% of AWE amd £172.48

National Living Minimum Wage

Aged 23 and over (NLW)
Aged 21-22
Aged 18-20
Aged 16-17
Apprentices under 19, or over 19 and in the first year of their apprenticeship
£10.42
£10.18
£7.49
£5.28
£5.28