2024/25 rates:
- Personal allowance remains £12,570 - Tax Code 1257L
- National Living Wage now includes workers over 21 years old (previously 23)
- Employees on a standard Catagory A national insurance lowered from 10% to 8% on annual earnings between £12,570 and £50,270
- Employers national insurance remains 13.8%
The current HMRC checklist for new starters to use can be downloaded |