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TAXGUIDE

TAXguide 01/22: Payroll rates, allowances and thresholds in 2022/23

Technical release

Published: 02 Mar 2022 Update History

PAYE rates, thresholds, allowances, etc for employers in 2022/23 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.

Areas covered

Of particular interest to employers, this guidance for tax year 2022/23 comprises income tax personal allowances and rates, NIC thresholds and rates, employment allowance, apprenticeship levy, statutory sick pay and statutory child-related payments, pensions allowances and auto-enrolment pay reference period thresholds, student loan thresholds and recovery rates, national minimum and living wage rates, and car, van and fuel benefits.

TAXguide 01/22

PDF (376kb)

Tax Faculty members and ICAEW members can download this TAXguide in full.

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  • Update History
    24 Mar 2022 (12: 00 AM GMT)
    This TAXguide was updated on 24 March 2022 to reflect the increased employment allowance for 2022/23 and the increased class 1 NIC primary threshold from 6 July 2022 that were announced at the Spring Statement on 23 March 2022.
    04 Apr 2022 (12: 00 AM BST)
    This TAXguide was updated on 4 April 2022 to correct the pensions tapered annual allowance for 2021/22.
    29 Sep 2022 (12: 00 AM BST)
    This TAXguide was updated on 29 September 2022 to reflect the 1.25 percentage point reduction in national insurance contribution rates from 6 November 2022.