Tax and National Insurance Rates 2024 to 2025

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    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.


    Last updated:  9th April, 2024