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TAXGUIDE

TAXguide 01/23: Payroll rates, allowances and thresholds in 2023/24

Technical release

Published: 05 Apr 2023 Update History

PAYE rates, thresholds, allowances, etc for employers in 2023/24 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 2023/24 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 01/23

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

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Tax Faculty

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