There were relatively few announcements that appear to directly relate to payroll, but I have highlighted a few below
• Scotland will gain powers to set thresholds and rates of income tax, so some of the below may not apply if you live in Scotland.
• The personal allowance is to rise to £10600
• The higher rate threshold will also be raised to £42385
• The basic, higher and additional rates of income tax will remain the same
• National Insurance upper earnings and profits limits will also change
• Employers of care and support workers will also be able to benefit from the £2000 employment allowance from April 2015
• No employers National Insurance Contributions up to the upper earnings limit for apprentices below the age of 25. (although this was announced this will come into effect from April 2016)
• An exemption for trivial benefits in kind below £50
I hope this will be helpful. You may also like to read the full statement that can be found here.