Payroll dates and figures
Important dates, facts and figures you need to help run your payroll effectively and keep compliant throughout the year.
Latest information
On 6 March 2024, the Chancellor announced changes to the National Insurance Contributions rates for the 2024/2025 tax year.
The changes that impact payroll software are:
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Change to the main rate of Primary (Employee) Class 1 NICs for earnings paid on or after 6 April 2024
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No change to Secondary (Employers) Class 1 NICs
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No change to Class 1A NICs
https://www.gov.uk/government/publications/changes-to-national-insurance-contributions-from-6-january-2024 External Website
- Rates and thresholds for employers 2024 to 2025. External Website
PAYE tax and Class 1 National Insurance contributions
Tax thresholds, rates and codes
Class 1 National Insurance thresholds
Class 1 National Insurance rates
Class 1A National Insurance — expenses and benefits
Class 1A National Insurance — termination awards and sporting testimonial payments
Class 1B National Insurance — PAYE Settlement Agreements (PSAs)
National Minimum Wage
Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
Statutory Sick Pay (SSP)
Student loan and postgraduate loan recovery
Company cars — advisory fuel rates
Employee vehicles — mileage allowance payments
Employment Allowance
Apprenticeship Levy
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National Insurance rates and categories. External Website
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Income Tax rates and Personal Allowances. External Website
Other rates
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National Minimum Wage and National Living Wage rates. External Website
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Statutory redundancy pay. External Website
Expenses and benefits
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Mileage and fuel rates and allowances. External Website
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Advisory fuel rates. External Website
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Company cars and fuel. External Website
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Expenses and benefits: A-Z. External Website
Previous rates and thresholds
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Rates and thresholds for employers 2023 to 2024. External Website
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Rates and thresholds for employers 2022 to 2023. External Website
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Rates and thresholds for employers 2021 to 2022. External Website
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Rates and thresholds for employers 2020 to 2021. External Website
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Rates and thresholds for employers 2019 to 2020. External Website
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Rates and thresholds for employers 2018 to 2019. External Website