Useful Information
Links
Current Payroll Rates and Information 24/25
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%) |
| Advanced (45%) |
| Top (48%) |
| £1 – £2,306 |
| £2,307 – £13,991 |
| £13,992 – £31,092 |
| £31,093 – £62,430 |
| £62,431 – £125,140 |
| Over £125,140 |
Statutory Payments
| Qualifying earnings level |
| SSP |
| SMP |
| SAP |
| SPP |
| ShPP |
| SPBP |
| £123 per week |
| £111.75 |
| First 6 weeks 90% of AWE (Further 33 weeks at lesser of 90% of AWE and £184.03) |
| First 6 weeks 90% of AWE (Further 33 weeks at lesser of 90% of AWE and £184.03) |
| 2 weeks at lesser of 90% of AWE and £184.03 |
| Maximum of 37 weeks at lesser of 90% of AWE and £184.03 |
| 2 weeks at lesser of 90% of AWE and £184.03 |
National Living Minimum Wage
| Aged 21 and over (NLW) |
| Aged 18-20 |
| Aged 16-17 |
| Apprentices under 19, or over 19 and in the first year of their apprenticeship |
| £11.44 |
| £8.60 |
| £6.40 |
| £6.40 |
National Insurance
Employee (primary contributions) rates 2024-25
| Category Letter |
| A,F,V,H,M,N |
| J,Z,L,D |
| B,I,E |
| C,S,K |
| Up to LEL |
| Nil |
| Nil |
| Nil |
| Nil |
| LEL to PT |
| 0% |
| 0% |
| 0% |
| Nil |
| PT to UEL |
| 8% |
| 2% |
| 1.85% |
| Nil |
| Above UEL |
| 2% |
| 2% |
| 2% |
| Nil |
National Insurance
Employer (secondary contributions) rates 2024-25
| Category Letter |
| A,B,C,J |
| H,M,Z |
| V |
| F,I,L,S,D,E,K,N |
| Up to LEL |
| Nil |
| Nil |
| Nil |
| Nil |
| LEL to ST |
| 0% |
| 0% |
| 0% |
| 0% |
| ST to FUST/IZUST |
| 13.8% |
| 0% |
| 0% |
| 0% |
| ST to VUST |
| n/a |
| n/a |
| 0% |
| 0% |
| FUST/IZUST to UEL/UST/AUST/VUST |
| 13.8% |
| 0% |
| 0% |
| 13.8% |
| Above UEL/UST/AUST/VUST |
| 13.8% |
| 13.8% |
| 13.8% |
| 13.8% |