It falls out of the density of fresh and salt water. Although the later varies, an average value is 1.025 kg/liter (vs. 1.0 kg/liter for fresh). (I believe Wikipedia's number is rounded). TBH, I got the 2.4% from a different source that I can't find now, which used imperial values: 63.9 lb/cuft (seawater) and 62.4 lb/cuft (fresh), resulting in a ratio of 1.024. If your "seawater" comes from the Red Sea, 3% would be a better number to use. This map of salinity gives you some insight into the variability:2.4% seems like it would yield more realistic numbers. I'd like to believe it. I'd like even more to understand it.
At any rate, you probably know that to be neutral, the buoyant force must equal your mass. The buoyant force is just the water density times your volume. You don't know your volume, but you know it's the same regardless of whether your eyes are stinging or not, so it winds up cancelling out of the equations.