Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2024 for payroll.
We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2023 changes, even to the extent of other organisation also reproducing PAYadvice.UK developed information and copies of tables within their own publications.
We were bold enough to take the resources that were publicly released and make predictions of values yet to be confirmed. Almost all predictions came to fruition with a few adjustments.
This is a compilation of the indicated and confirmed changes due for 2024 for the United Kingdom, Channel Islands and the Isle of Man, along with proposals and some predictions. As more detail is announced and confirmed, updated versions will be issued.
As announcement are made, the guide will be updated and adjusted.
The following table indicates the current status of whether something is confirmed, waiting or predicted:
| Legislation update item | Status |
| Real Time Information changes | Confirmed |
| P60, Substitute P60 and Substitue eP60 | Confirmed |
| UK Income Tax Allowance | Confirmed frozen |
| Rest of the UK Income Tax (England and Northern Ireland) | Confirmed frozen |
| Scottish Income Tax | Confirmed |
| Welsh Income Tax | Confirmed frozen |
| National Insurance Updated 6th March 2024 as part of Budget 2024 | Confirmed |
| Investment Zone Employers National Insurance Relief (IZENR) | Confirmed |
| Employment Allowance | Confirmed frozen |
| Statutory Payments (SSP, SMP, SAP, SPP, ShPP, SPBP) | Confirmed |
| Pension and Auto-Enrolment | Confirmed frozen |
| Student Loans and Postgraduate Loans | Confirmed |
| National Minimum Wage and National Living Wage | Confirmed |
| Living Wage and London Living Wage (Voluntary) | Confirmed |
| States of Guernsey Class 1 (1st Jan 2024) | Confirmed |
| States of Guernsey Minimum Wage | Confirmed |
| States of Jersey Social Security (1st Jan 2024) | Confirmed |
| States of Jersey Minimum Wage | Confirmed |
| Isle of Man Income Tax | Confirmed |
| Isle of Man National Insurance | Confirmed |
| Isle of Man Minimum Wage (1st July 2024) | Confirmed |
For the latest edition:
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DonateDonate monthlyDonate yearlyUpdate history
14/8/2023 Initial under construction page published including details of the new Investment Zone Employer National Insurance Relief (IZENR)
24/8/2023 Version 24.0 includes the confirmed Plan 1 & 2 thresholds
6/9/2023 The Real Time Information (RTI) technical changes for April 2024 have been released
24/10/2023 Version 24.1 includes the confirmed Living Wage and London Living Wage along with the proposed 2024 Guernsey changes.
19/11/2023 The Jersey changes to minimum wage and Class 1 is confirmed
21/11/2023 The National Minimum and Living Wage rates and age adjustments are confirmed.
22/11/2023 Version 24.2 includes values confirmed including NI and Tax rUK.
28/11/2023 Version 24.3 includes the proposed rates for SSP, SAP, SMP, SPP, ShPP and SPBP. The daily SSP values are awaiting confirmation re rounding differences.
5/12/2023 Version 24.4 includes the confirmed Student Loan Plan 4 and the daily SSP rates.
19/12/2023 Version 24.5 includes Scottish and Welsh Income Tax
6/2/2024 Version 24.6 includes the Postgraduate Loan and Pension AE Earnings trigger and bands
20/2/2024 Version 24.7 includes the updates following the Isle of Man budget 2024
6/3/2024 Version 24.8 includes the Budget 2024 reduction of 2 percentage points to the main primary NIC contribution rates.
30/5/2024 Version 24.9 includes the changes to the Isle of Man minimum wage and also includes details of minimum wage for Guernsey
PAYadvice.UK 14/8/2023 last updated 4/6/2024