Rates & Thresholds 2024-25

Tax Rates and Thresholds

England and Northern Ireland

The standard employee personal allowance for the 2024 to 2025 tax year is:

£242 per week
£1,048 per month
£12,570 per year

Scotland

The standard employee personal allowance for the 2024 to 2025 tax year is:

£242 per week
£1,048 per month
£12,570 per year

Wales

The standard employee personal allowance for the 2024 to 2025 tax year is:

£242 per week
£1,048 per month
£12,570 per year

Emergency Tax

The emergency tax codes from 6th April 2024 are:

Class 1 National Insurance Thresholds

Class 1 National Insurance Rates

Employee (primary) contribution rates:

Employer (secondary) contribution rates:

Class 1A National Insurance Rate for Expenses and Benefits

The National Insurance Class 1A rate on expenses and benefits for 2024 to 2025 is 13.8%

Class 1A National Insurance Rate for Termination Awards and Sporting Testimonials

The National Insurance Class 1A rate on termination awards and sporting testimonial payments for 2024 to 2025 is 13.8%

Minimum Wage Rates from 1st April 2024

Student and Postgraduate Loan Rates 2024-25

Statutory Payments

Statutory Sick Pay (SSP)

Need help? Support is available at 0345 9390019 or brightpayuksupport@brightsg.com.

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Importing From The Previous Tax Year Installing BrightPay

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Moving to BrightPay from another payroll software

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Bureau Enhancements - Useful Functionality for Bureau Licence Holders

BrightPay Startup Window Client Details Agent Settings Exporting Client Documents Batch Processing PayrollBureau Statistics Report Importing Multiple Employers from CSV File Updating Existing Employee Details from a CSV File Importing Saved Reports from another BrightPay Data File

Employer Details

Adding a New Employer Adding/ Amending Employer Details Adding/ Amending Departments Adding/ Amending Hourly Rates Adding/ Amending Daily Rates Adding/ Amending Piece Rates Adding/ Amending Addition Types Adding/ Amending Deduction Types Adding/ Amending Savings Schemes Adding/ Amending Bank Accounts Employer Calendar

Employee Details

Personal Employment Starter/Leaver Payment Tax, NICs, RTI HR, Other Generating Employee Works Numbers Employee Count Report Employee Address Labels Adding New Employees from a CSV File Updating Existing Employee Details from a CSV File

Coding Notices Payroll Calendar Processing Payroll

Setting your Payment Schedule Weekly Payroll Fortnightly Payroll 4-weekly Payroll Monthly Payroll Quarterly Payroll Annual/Yearly Payroll Period Summary View (Payroll Preview)Net to Gross Payments Allocating An Employee's Pay across more than one Department Additions and Deductions Processing Pension Deductions (outside of AE)Setting a Pension AVC to repeat Adding a Note to Employee Payslips Pre-paying an Employee Zeroising Payslips (Batch Operation)Setting pay items to auto-zeroise Finalising Payslips Childcare Vouchers

Importing Pay Data using CSV File

Importing Periodic Payments using CSV file Importing Daily Payments using CSV file Importing Hourly Payments using CSV file Importing Additions using CSV file Importing Deductions using CSV file Importing Notes using CSV file Importing Payments, Additions & Deductions in a single CSV File

Distributing Payslips

Printing Payslips Emailing Payslips Exporting Payslips Customising Payslips

Paying Employees

Paying Employees by Cash Paying Employees by Cheque Paying Employees by Credit Transfer & Creating a Bank File Paying Employees using Modulr

RTI

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Common HMRC Error Messages Analysis

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Payroll JournalsHMRC Payments

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Making Corrections to Payroll

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Scheduling Future Payments Switching an Employee's Pay Frequency Directors

Setting Up a Director Directors' NIC Directors appointed during the Tax Year

Off-Payroll Working (IR35)Starters

Setting up a new employee mid-year New Starter Checklist Tax Codes to use for New Employees New Starters and Recruitment Templates

Leavers

Processing a Leaver Printing/Emailing/Exporting a P45 Processing Payments After Leaving

Student Loan Deductions Postgraduate Loan Deductions Statutory Payments

Statutory Payment Rates for 2024-25 Statutory Sick PayStatutory Maternity Pay Statutory Adoption Pay Statutory Paternity Pay (Birth)Statutory Paternity Pay (Adoption)Statutory Shared Parental Pay (Birth)Statutory Shared Parental Pay (Adoption)Statutory Parental Bereavement Pay Statutory Pay Calculation & Schedule Report

Attachment of Earnings

Attachment of Earnings (Northern Ireland)Child Support Deductions from Earnings Order (DEO)Civil Judgment Debt Attachment of Earnings Order (County Court)Council Tax Attachment of Earnings Order (CTAEO) - England Council Tax Attachment of Earnings Order (CTAEO) - Wales Current Maintenance Arrestment (CMA)Direct Earnings Attachment Earnings Arrestment (EA) (Scotland)Magistrates Court Attachment of Earnings Order Maintenance Attachment of Earnings Order Other Attachment of Earnings Orders Attachment Order Summary Report

Expenses & Benefits

Expenses & Benefits - Overview Expenses & Benefits - Setting the Tax Accounting Method Applying an Expense or Benefit in BrightPay Expenses & Benefits - P11D & P11D(b) End of Year Return

Pensions (outside of Automatic Enrolment)Payroll Giving Year End

Year End - Frequently Asked Questions Year-End Procedure for Tax Year 2023-24 - 5 Step Guide Year-End Checklist for Tax Year 2023-24 Year End - Support Hub

Rates & Thresholds at a Glance

Rates & Thresholds 2023-24 Rates & Thresholds 2024-25

Tax

Tax Codes - Overview Tax Rates and Thresholds for 2024-25 Scottish Rate of Income Tax (SRIT)Welsh Rate of Income Tax 50% Overriding Regulatory Limit

National Insurance

NIC Category Letters NIC Thresholds & Rates for 2024-25 State Pension Age & BrightPay Directors' NIC

National Minimum/Living Wage

National Minimum Wage and National Living Wage Minimum Wage Flagging and Reporting

Mileage Allowance Payments (MAPs)Employment Allowance Apprenticeship Levy Termination Awards & Sporting Testimonials Gender Pay Gap Reporting Leave Reporting & Employee Calendar

Employee Calendar - Overview Defining and Setting Custom Leave Types on Employee Calendar Recording Employee Leave on the Calendar Batch Processing of Employee Leave on the Calendar Adding Notes to Calendar Entries Viewing/Printing Employees' Annual Leave Entitlement Calendar Report

Annual Leave

Annual Leave Entitlement Methods in BrightPay Adjusting an Employee's Leave Entitlement Recording an Employee's Annual Leave Batch Processing of Employee Annual Leave on the Calendar Viewing/Printing Employees' Annual Leave Entitlement Processing Holiday Pay Annual Leave Request Form Holiday Entitlements - Useful Information

Payslip Translations Backing Up/Restoring Your Payroll Construction Industry Scheme (CIS)

CIS Overview Contractor Details Adding Subcontractors Subcontractor Registered Details Subcontractor Additional Details Subcontractor Payment Details Subcontractor Notes Subcontractor Verification Request Importing Subcontractors from a CSV File Updating Existing Subcontractor Details from a CSV File Processing Subcontractor Payments Finalising Subcontractor Payments Monthly Return Re-opening Subcontractor Payments (Corrections)Payment & Deduction Statements Paying SubcontractorsZeroising Payments Importing Subcontractor Pay Data using CSV FileYear End Statement CIS - VAT Domestic Reverse Charge New RTI Requirement from April 2022 - CIS Deductions Suffered

Automatic Enrolment

24-25 Automatic Enrolment Assessment Guide Instructing BrightPay of your Duties Start Date Entering your Pension Scheme in BrightPay Processing Eligible Jobholders in BrightPay Processing Non-Eligible Jobholders in BrightPay Processing Entitled Workers in BrightPay Postponing Employees in BrightPay Batch Processing of Employees in BrightPay Processing Opt-out Notices in BrightPay Sending your Pension Information to the Pension Provider Automatic Enrolment Journey Report Generating an Automatic Enrolment Report in BrightPay Switching Pension Schemes/Groups in BrightPay Applying a Salary Sacrifice Arrangement in BrightPay Automatic Re-enrolment in BrightPay Dedicated Pension Providers in BrightPay - GuidanceSalary Sacrifice for Auto Enrolment

BrightPay Connect

BrightPay Connect - Overview Registering for BrightPay Connect Linking an Employer to BrightPay Connect Customising your BrightPay Connect Account Assigning a New User in BrightPay Connect Editing/Deleting a User from BrightPay Connect Standard Users - Invite and Manage Users Enabling Employee Access to Self Service Configuring Employee Self Service Options Disabling/Editing Employee Access to Self Service Inviting Employees to use Self Service Automated Cloud Backup Restoring from a Cloud Backup Two Factor AuthenticationEmployer Self Service PortalEmployee Self Service PortalConnect for Bureaus - New featuresBrightPay Connect - Terms of Service Connect - MultiUser EnhancementsConnect - New Tax Year FAQs Deleting a Company in BrightPay Connect

GDPR

Frequently Asked Questions GDPR and BrightPay GDPR and the Payroll Bureau Data Processor Agreement

Bright Terms and Conditions and BrightPay End User Licence Agreement Bright ID

Order BrightPay using your Bright ID

Rates & Thresholds 2024-25

Tax Rates and Thresholds

England and Northern Ireland

Scotland

Wales

Emergency Tax

Class 1 National Insurance Thresholds

Class 1 National Insurance Rates

Class 1A National Insurance Rate for Expenses and Benefits

Class 1A National Insurance Rate for Termination Awards and Sporting Testimonials

Minimum Wage Rates from 1st April 2024

Student and Postgraduate Loan Rates 2024-25

Statutory Payments

Statutory Sick Pay (SSP)

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