HM Revenue and Customs has published the rates and thresholds for employers for 2024 - 2025, with accompanying guidance for operating a payroll or providing benefits and expenses to their employees.
| Wage/pay | Current | New from April 2024 |
|---|---|---|
| National Living Wage | £10.42 | £11.44 |
| Statutory Maternity Pay | £172.48 | £184.03 |
| Statutory Paternity Pay | £172.48 | £184.03 |
| Statutory Adoption Pay | £172.48 | £184.03 |
| Statutory Shared Parental Pay | £172.48 | £184.03 |
| Statutory Parental Bereavement Pay | £172.48 | £184.03 |
| Statutory Sick Pay | £109.40 | £116.75 |
Changes to National Minimum Wage
As anticipated, National Minimum Wage rates have increased, and the new rates will apply from the 1 April 2024. The new rates are:
| Category of worker | Hourly rate |
|---|---|
| Aged 21 and above (national living wage rate) | £11.44 |
| Aged 18 to 20 inclusive | £8.60 |
| Aged under 18 (but above compulsory school leaving age) | £6.40 |
| Apprentices aged under 19 | £6.40 |
| Apprentices aged 19 and over, but in the first year of their apprenticeship | £6.40 |
Changes to Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
A key change is the increase in family friendly payments. These rates apply from 7 April 2024.
The weekly rate for Statutory Maternity Pay for the first six weeks remains at 90% of the employee’s average weekly salary and then £184.03 or 90% of the employee’s average weekly earnings (whichever is lower) for the remaining weeks.
The weekly rate for Statutory Paternity Pay also increases to £184.03 a week or 90% of the employee’s average weekly earnings, whichever is lower. The weekly figure for Statutory Adoption Pay will remain at 90% of the employee’s average weekly earnings for the first six weeks and then £184.03 or 90% of the employee’s average weekly earnings (whichever is lower) for the remaining weeks taken.
Statutory Shared Parental Pay and Statutory Parental Bereavement Pay will increase to £184.03 or 90% of the employee’s average weekly earnings, whichever is lower.
The proportion of payments which can be recovered from HRMC will remain the same. This is 92% if an employee’s total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year and 103% if the total Class 1 National Insurance for the previous tax year is £45,000 or lower.
The minimum average gross weekly earnings required to qualify for Statutory Maternity Pay and the other family friendly payments remains at £123.00.
Changes to Statutory Sick Pay
A new rate of Statutory Sick Pay will apply from 7 April 2024. The rate will increase from £109.40 to £116.75 per week. This is an increase of 6.7% on the previous year. Statutory Sick Pay is paid to eligible employees in the same way as normal wages, for example, weekly or monthly.
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