Compensation Limits
| Award | From 6 April 2023 | From 6 April 2024 |
| Maximum compensatory award in relation to a claim for unfair dismissal | £105,707 | £115,115 |
| Maximum week’s pay for basic award and redundancy payments | £643 | £700 |
| Automatically unfair dismissal basic award minimum | £7,836 | £8,533 |
| Additional award for failure to comply with reinstatement or re-engagement order | £16,718 to £33,436 (26 to 52 weeks’ pay) |
£18,200 to £36,400
(26 to 52 weeks’ pay) |
| Failure to provide written statement of terms and conditions (day 1 right) | £1,286 or £2,572 (two or four weeks’ pay) |
£1,400 or £2,800 (two or four weeks’ pay) |
| Failure to allow right to be accompanied correctly – maximum award | £1,286 | £1,400 |
| Breach of flexible working regulations – maximum award | £5,144 | £5,600 (eight weeks’ pay capped at the statutory amount) |
Injury to feeling awards in discrimination cases
| Vento Band | From 6 April 2023 | From 6 April 2024 |
| Lower band
(less serious cases) |
£1,100 to £11,200
|
£1,200 to £11,700 |
| Middle band
(cases not meriting an upper band award) |
£11,200 to £33,700 | £11,700 to £35,200 |
| Upper band
(the most serious cases) |
£33,700 to £56,200 | £35,200 to £58,700 |
Exceptionally serious cases could exceed the upper band.
Please note the Vento Bands apply to calculating injury to feelings awards in discrimination claims for England, Wales and Scotland. These bands do not apply in Northern Ireland.
National Living Wage (NLW) and National Minimum Wage (NMW)
| Category | From 1 April 2023 | From 1 April 2024 |
| Workers aged 23 and over (National Living Wage) | £10.42 | – |
| Workers aged 21-22 | £10.18 | – |
| National Living Wage for workers aged 21 and over | – | £11.44 |
| National minimum wage for workers aged 18-20 | £7.49 | £8.60 |
| Young workers rate for workers aged 16-17 | £5.28 | £6.40 |
| Apprentices under 19, or over 19 and in the first year of the apprenticeship | £5.28 | £6.40 |
From 1 April 2024, and for the first time, the National Living Wage will apply to those aged 21 and over.
Statutory family-friendly payments
| Payment Type | From 2 April 2023 | From 7 April 2024 |
| Statutory Maternity Pay (SMP) | Paid for 39 weeks First six weeks – 90% of the employee’s average weekly earnings. Remaining weeks at £172.48 or 90% of earnings if lower. |
Paid for 39 weeks
First six weeks – 90% of employee’s average weekly earnings. Remaining week’s at £184.03 or 90% of earnings if lower |
| Statutory Adoption Pay (SAP) | Paid for 39 weeks First six weeks – 90% of the employee’s average weekly earnings. Remaining weeks at £172.48 or 90% of earnings if lower. |
Paid for 39 weeks
First six weeks – 90% of the employee’s average weekly earnings. Remaining weeks at £184.03 or 90% of earnings if lower. |
| Statutory Paternity Pay (SPP) | Paid for two weeks at £172.48 or 90% of earnings if lower. | Paid for two weeks at £184.03 or 90% of earnings if lower |
| Statutory Shared Parental Leave Pay (ShPP) | Paid for up to 37 weeks £172.48 |
Paid for up to 37 weeks
£184.03 or 90% of employees weekly earnings if this is lower |
| Statutory Parental Bereavement Pay (SPBP) | £172.48 each week for up to 2 weeks’ | £184.03 each week for up to 2 weeks’ |
Statutory Sick Pay
| Payment Type | From 6 April 2023 | From 6 April 2024 |
| Statutory Sick Pay (SSP) | £109.40 | £116.75 |
To qualify for SSP, employees or workers must be paying Class 1 National Insurance Contributions, be absent because of incapacity for work for four or more days in a row, and receive average weekly earnings of not less than the lower earnings limits within the previous eight weeks.
Income Tax (England and Northern Ireland)
| Tax Band | 2024/2025 |
| Personal Allowance | £242 per week £1,048 per month £12,570 per year |
| Basic rate | 20% on annual earnings above the PAYE tax threshold and up to £37,700 |
| Higher rate | 40% on annual earnings above the PAYE tax threshold from £37,701 to £125,140 |
| Additional rate | 45% on annual earnings above the PAYE tax threshold above £125,140 |
Please note there has been no change from 2023/2024 to 2024/2025.
