Statutory Parameters for 2022/2023 Tax Year

The breakdown of all UK statutory parameters for each tax year can be found here.

Tax Bands/Tax Rates

The tax rates for England/Northern Ireland, Wales and Scotland have not changed from the previous tax year.

The tax bands for England/Northern Ireland and Wales have not changed from the previous tax year.

The tax bands for Scotland have changed. Please refer to the Statutory Parameters for Each Tax Year page for details

Emergency Tax Code

The Emergency Tax Code of 1257L has not changed.

Tax Code Uplift

There is no tax code uplift for 2022/23 tax year.

National Insurance Thresholds/Rates

The National Insurance Thresholds have changed. Please refer to Statutory Parameters for Each Tax Year page for details.

To fund the NHS and social care across the UK, the National Insurance contributions have been increased by 1.25% for both employee and employer contributions. The table below demonstrates the percentage values that will be charged for the thresholds of pay (using a weekly frequency) for the different National Insurance Categories.

This table gives an example of what the increase will mean in monetary terms comparing to 2021/2022 tax year.

Student Loan/Postgraduate Loan

The percentage deduction rates have not changed. Plan Type 1 and 4 threshold values have changed.

Statutory Payments

Statutory Payments have changed.

Apprenticeship Levy

Apprenticeship Levy of 0.5% and annual allowance of £15000 has not changed.

Employment Allowance

Employment Allowance of £4000 has not changed.

Pension Thresholds

Pension threshold values are pending confirmation from the Department of Work and Pensions.

Health and Social Care Levy - Payslip Message

As highlighted in the Statutory Parameters 2022/23 section, the amount of National Insurance employees and employers make is increasing. This is to help fund the NHS and social care. The HMRC has requested for employers to output a message on payslips for 2022/2023 tax year, where possible, to inform payees of the uplift to contributions. The HMRC has provided a suggested message of:

1.25% uplift in NIC funds NHS, health & social care.

This has automatically been applied to the Pay Company > Payslip Message field in your application similar to the screenshot example below.

It is your decision if you wish to output this message onto your payslips or whether you wish to change it to another message. You are free to remove the message from this section. Please be aware of the following regarding this payslip message:

• It will only display if you have included payslip messages and Pay Company Payslip row in your document format. See an example below in the document format configuration screen:

• If you also have payslip messages in your document format for contractor self bill invoices, the message would also be output.

• If this is the case, and you wanted to output the message to your PAYE employees only, an alternative approach would be:

  • Remove the payslip message from Pay Company > Payslip Details > Payslip Message that has been applied above.

  • Go to your payslip template for your PAYE payees.

  • Click on Payslip Message to highlight the section.

  • In the right hand panel click the plus symbol in Rows/Columns to add another item.

  • Click on the folder to edit the newly created item. This will open up the Field Properties

  • Give it a name e.g. HMRC Message

  • Click on Item.

  • 

  • Click on the ellipsis button (3 dots) against the Database Field. This will open another pop up screen.

  • Image RemovedImage Added

• • Enter the required message in the Text Before field.

  • Click Ok which will close the pop up.

  • Click Ok which will close the Field Properties.

  • Click Save to save the changes. You can preview the output to see your message.