Legislation updates 2024 for payroll

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 itemStatus
Real Time Information changes Confirmed
UK Income Tax AllowanceAwaited but indicated as frozen
Rest of the UK Income Tax (England and Northern Ireland)Awaited but indicated as frozen
Scottish Income TaxAwaiting Scottish Parliament confirmation
Welsh Income TaxAwaiting Welsh Assembly confirmation
National InsuranceAwaiting but indicated as frozen
Investment Zone Employers National Insurance Relief (IZENR)Confirmed
Employment Allowance Awaiting
Statutory Payments (SSP, SMP, SAP, SPP, ShPP, SPBP)Awaiting
Pension and Auto-EnrolmentAwaiting but likely to be frozen
Student Loans and Postgraduate LoansPartly confirmed
National Minimum Wage and National Living WageAwaiting
Living Wage and London Living Wage (Voluntary)Awaiting
States of Guernsey Class 1 (1st Jan 2024)Awaiting
Stated of Jersey Social Security (1st Jan 2024)Awaiting
Isle of Man Income TaxAwaiting
Isle of Man National InsuranceAwaiting

For the latest edition:

Help support PAYadvice.UK

If this information has been useful to you, and would like to make a donation to help support PAYadvice.UK in keeping the payroll industry up to date with the latest news on legislation changes – please feel free to do so:


Make a one-time donation

Make a monthly donation

Make a yearly donation

Choose an amount


Or enter a custom amount


Your contribution is appreciated.

Your contribution is appreciated.

Your contribution is appreciated.

DonateDonate monthlyDonate yearly

Update 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 technical changes for April 2024 have been released

PAYadvice.UK 14/8/2023 last updated 6/9/2023

Leave a Reply