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|
|UK Income Tax Allowance||Awaited but indicated as frozen|
|Rest of the UK Income Tax (England and Northern Ireland)||Awaited but indicated as frozen|
|Scottish Income Tax||Awaiting Scottish Parliament confirmation|
|Welsh Income Tax||Awaiting Welsh Assembly confirmation|
|National Insurance||Awaiting but indicated as frozen|
|Investment Zone Employers National Insurance Relief (IZENR)||Confirmed|
|Statutory Payments (SSP, SMP, SAP, SPP, ShPP, SPBP)||Awaiting|
|Pension and Auto-Enrolment||Awaiting but likely to be frozen|
|Student Loans and Postgraduate Loans||Partly confirmed|
|National Minimum Wage and National Living Wage||Awaiting|
|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 Tax||Awaiting|
|Isle of Man National Insurance||Awaiting|
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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