Rates and thresholds for employers 2023 to 2024

The rates and thresholds for operating payroll in 2023/24 tax year have now been published.

1. PAYE tax and Class 1 National Insurance contributions

2. Tax thresholds, rates and codes

3. Class 1 National Insurance thresholds

4. Class 1 National Insurance rates

5. Class 1A National Insurance: expenses and benefits

6. Class 1A National Insurance: termination awards and sporting testimonial payments

7. Class 1B National Insurance: PAYE Settlement Agreements (PSAs)

8. National Minimum Wage

9. Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay

10. Statutory Sick Pay (SSP)

11. Student loan and postgraduate loan recovery

12. Company cars: advisory fuel rates

13. Employee vehicles: mileage allowance payments

14. Employment Allowance

15. Apprenticeship Levy

Guidance page: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2023-to-2024