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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.

Tax Faculty

This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

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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.