DEFINE HSER_RCSTA 90h ' Enable serial port & continuous receive
DEFINE HSER_TXSTA 20h ' Enable transmit, BRGH = 0
DEFINE HSER_SPBRG 25 ' 2400 Baud @ 0.17%
DEFINE HSER_CLROERR 1 ' Clear overflow automatically

The above should be for 4MHz.
Can you also post your configs and what are you using for an OSC?