| | Payroll legislation for the 2024/2025 tax year |
| Description | Select any of the options below to find out about that legislation and any changes for the 2024/2025 tax year. ▼ PAYE Tax codes The emergency tax code for the 2024/25 tax year remains at 1257L, and there are no automatic uplifts in tax codes. To find out more, visit our update your employees' tax codes article. The tables below show the bandwidths for the rest of the UK, Scotland and Wales. Rest of UK Bandwidths and Rates | From (£) | To (£) | Rate (%) | Band | | 0.01 | 37,700.00 | 20.00 | Basic rate | | 37,700.01 | 125,140.00 | 40.00 | Higher rate | | 125,140.01 | excess | 45.00 | Additional rate | Scottish Bandwidths and Rates | From (£) | To (£) | Rate (%) | Band | | 0.01 | 2,306.00 | 19.00 | Starter rate | | 2,306.01 | 13,991.00 | 20.00 | Basic rate | | 13,991.01 | 31,092.00 | 21.00 | Intermediate rate | | 31,092.01 | 62,430.00 | 42.00 | Higher rate | | 62,430.01 | 125,140.00 | 45.00 | Advanced rate | | 125,140.01 | excess | 48.00 | Top rate | Welsh Bandwidths and Rates | From (£) | To (£) | Rate (%) | Band | | 0.01 | 37,700.00 | 20.00 | Basic rate | | 37,700.01 | 125,140.00 | 40.00 | Higher rate | | 125,140.01 | excess | 45.00 | Additional rate | Tax relief for childcare | | Basic Rate (£) | High Rate (£) | Higher Rate (£) | | Weekly | 55.00 | 28.00 | 25.00 | | Monthly | 243.00 | 124.00 | 110.00 | | Annually | 2,915.00 | 1,484.00 | 1,325.00 | ▼ National Insurance (NI) Earnings bands | | Weekly (£) | Monthly (£) | Yearly (£) | | Lower Earnings Limit (LEL) | 123.00 | 533.00 | 6,396.00 | | Primary Threshold (PT) | 242.00 | 1,048.00 | 12,570.00 | | Secondary Threshold (ST) | 175.00 | 758.00 | 9,100.00 | | Freeport/Investment Zone Upper Secondary Threshold (FUST) | 481.00 | 2,083.00 | 25,000.00 | | Upper Earnings Limit (UEL) | 967.00 | 4,189.00 | 50,270.00 | | Upper Secondary Threshold (UST) | 967.00 | 4,189.00 | 50,270.00 | | Apprentice Upper Secondary Threshold (AUST) | 967.00 | 4,189.00 | 50,270.00 | | Veterans Upper Secondary Threshold (VUST) | 967.00 | 4,189.00 | 50,270.00 | NI Category A Rates From 6 April 2024, there are four new NI categories for Investment Zones. To see the rates for all NI categories, visit our class 1 NI rates for 2024/2025 tax year article. | | Employee Rate (%) | Employer Rate (%) | Director rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.0 | | ST to PT | 0.00 | 13.80 | 0.0 | | PT to FUST | 8.00 | 13.80 | 8.00 | | FUST to UEL/UST/AUST/VUST | 8.00 | 13.80 | 8.00 | | Excess of UEL/UST/AUST/VUST | 2.00 | 13.80 | 2.00 | Directors Annual Primary Threshold The pro-rated Primary Threshold for the Director annual NI calculation is £12,570. Class 1A Rates For termination payments, the Class 1A rate is 13.8%.
▼ Statutory payments The Statutory payments rates are changing from 6 April 2024. Statutory sick pay From 6 April 2024, employees who earn at or above the Lower Earnings Limit receive a statutory weekly rate of £116.75. New statutory sick pay rates: | Unrounded daily rates | Number of working days in a week | 1 day to pay | 2 days to pay | 3 days to pay | 4 days to pay | 5 days to pay | 6 days to pay | 7 days to pay | | £16.6785 | 7 | £16.68 | £33.36 | £50.04 | £66.72 | £83.40 | £100.08 | £116.75 | | £19.4583 | 6 | £19.46 | £38.92 | £58.38 | £77.84 | £97.30 | £116.75 | | | £23.3500 | 5 | £23.35 | £46.70 | £70.05 | £93.40 | £116.75 | | | | £29.1875 | 4 | £29.19 | £58.38 | £87.57 | £116.75 | | | | | £38.9166 | 3 | £38.92 | £77.84 | £116.75 | | | | | | £58.3750 | 2 | £58.38 | £116.75 | | | | | | | £116.750 | 1 | £116.75 | | | | | | | Parental pay and leave The rates below come into effect from the first Sunday in April. | Payment | Higher rate % | The standard rate is the lesser of: £ | or, % | Weeks at higher rate | Weeks at Standard rate | | Statutory Maternity Pay | 90.00 | 184.03 | 90.00 | 6 | 33 | | Statutory Adoption Pay | 90.00 | 184.03 | 90.00 | 6 | 33 | | Statutory Paternity Pay | N/A | 184.03 | 90.00 | N/A | 2 | | Shared Parental Pay | N/A | 184.03 | 90.00 | N/A | 37 | | Parental Bereavement | N/A | 184.03 | 90.00 | N/A | 2 |
▼ Automatic enrolment Auto enrolment thresholds are unchanged for the 2024/25 tax year. | Pay reference period | Lower level of qualifying earnings | Earnings trigger for automatic enrolment | Qualifying Earnings upper limit | | 1 Week | £120.00 | £192.00 | £967.00 | | Fortnight | £240.00 | £384.00 | £1,934.00 | | 4 weeks | £480.00 | £768.00 | £3,867.00 | | 1 month | £520.00 | £833.00 | £4,189.00 | | Annual | £6,240.00 | £10,000.00 | £50,270.00 | Contribution rates The minimum Employer contribution remains at 3%. The total minimum contribution remains at 8%.
▼ Student loans When you set up a student loan deduction for an employee, you must specify whether they're on Plan 1, Plan 2 or Plan 4. | Type | Weekly £ | Monthly £ | Annual £ | Rate % | | Plan Type 1 | 480.57 | 2,082.50 | 24,990.00 | 9.00 | | Plan Type 2 | 524.90 | 2,274.58 | 27,295.00 | 9.00 | | Plan Type 4 | 603.75 | 2,616.25 | 31,395.00 | 9.00 |
▼ Postgraduate loans | Type | Weekly £ | Monthly £ | Annual £ | Rate % | | Standard | 403.84 | 1,750.00 | 21,000.00 | 6.00 |
▼ Apprenticeship levy The Apprenticeship Levy allowance is £15,000. The Apprenticeship Levy rate is 0.5%.
▼ Attachment of earnings orders Where attachments of earnings orders use rates to calculate deductions, your software includes these rates and applies them automatically. There are no changes to thresholds or rates for the 2024/2025 tax year.
▼ NHS Pensions bands The following earnings tiers and contribution rates apply from 1 April 2024. The Government has announced that the new NHS pension thresholds will increase in line with the Consumer Price Index (CPI). The updated thresholds are below, which we've included in Sage 50 Payroll v30. | Tier | Pensionable pay from | Pensionable pay to | Employee contribution rate | Employer contribution rate (non-medical school) | Employer contribution rate (medical school) | | 1 | £0.00 | £13,259.99 | 5.2% | 14.38%* | 14.84%* | | 2 | £13,260.00 | £26,831.99 | 6.5% | 14.38%* | 14.84%* | | 3 | £26,832.00 | £32,691.99 | 8.3% | 14.38%* | 14.84%* | | 4 | £32,692.00 | £49,078.99 | 9.8% | 14.38%* | 14.84%* | | 5 | £49,079.00 | £62,924.99 | 10.7% | 14.38%* | 14.84%* | | 6 | £62,925.00 | And above | 12.5% | 14.38%* | 14.84%* | *The actual Employer contribution rate is 23.7%. However, the NHS Business Service Authority will only collect 14.3% from employers or 14.76% from medical schools. They also charge a 0.08% admin charge, included in the values above. Sage 50 Payroll v30 includes this admin charge in the Employer contribution rates. NHS England and the Department of Health and Social Care top this up by 9.4% for employers or 8.94% for medical schools.
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