Introduction
This factsheet contains a table of tax and national insurance rates for the tax year 2024/25.
If you use a payroll service, they will make the relevant calculations for you.
| Earnings Threshold | £242.00 per week | Above this amount PAs begin paying income tax. (national insurance different – see below)
Above the tax-free limit, they pay 20% (basic rate) tax on their earnings. |
| Lower Earnings Limit (LEL) | £123.00 per week | This is the amount a PA needs to earn to be eligible for statutory sick pay and statutory maternity pay.
Between the LEL of £123 and the Primary Threshold of £242 PAs pay national insurance contributions at 0% |
| Employers National Insurance Contributions Threshold (NIC)
|
175 p/wk (Secondary threshold)
£242 p/wk (Primary threshold) |
Above this rate employers begin paying national insurance contributions at 13.8%.
Above this rate PAs begin paying national insurance contributions at 8%. |
| Statutory sick pay (SSP) | £116.75 per week | To be eligible for SSP the PA must earn above the LEL of £123.00 per week. |
| Statutory maternity pay (SMP) | £184.03 per week | For the first six weeks payments should be made at 90% of their average weekly earnings.
After six weeks they should be paid the lower of 90% of their average weekly earnings or £184.03 per week. |