The following bands apply from 6 April 2023 for England and Northern Ireland:
The emergency tax code remains at 1257L. There are no changes to L, M, or N suffixed tax codes.
When you process your first pay run of the new tax year, a window appears which displays the employees' existing tax codes and their tax codes for the new year. Confirm any changes, then process your payroll as normal.
NOTE: Note: If HMRC send you a P9 (T) notice for individual employees, you must manually change the tax code on their employee record. You must not apply the tax code change until you’re ready to process the pay run from which the tax code applies.If you need help updating an employee's tax code, read our update an employee's tax code article
There are only small changes to the higher and top bands and rates.
The following bands apply from 6 April 2023 for Scotland:
There are only small changes to the higher and additional bands.
The following bands apply from 6 April 2023 for Wales:
Statutory Sick Pay
From 6 April 2023, the Statutory Sick Pay rate rises from £99.35 per week to £109.40 per week.
Statutory Parental Pay
From Sunday 3 April 2023. the standard rates for Statutory Maternity Pay, Statutory Paternity Pay, Statutory Paternity Pay Adoption, Statutory Adoption Pay, Shared Parental Pay, and Statutory Parental Bereavement pay rise from £156.66 per week to £172.48 per week.
There are changes to the thresholds for Plan Types 1 and 4. There are no changes to the thresholds for Plan Type 2 or Postgraduate loans.
The following thresholds apply from 6 April 2023:
|Type||Weekly £||Monthly £||Annual £||Rate %|
|Plan Type 1||423.36||1,834.58||22,015.00||9.00|
|Plan Type 2||524.90||2,274.58||27,295.00||9.00|
|Plan Type 4||531.92||2,305.00||27,660.00||9.00|
There are changes to the rates for the National Living Wage (for those aged 23 and over) and National Minimum Wage (for those of at least school-leaving age).
The following hourly rates apply from 1 April 2023:
|Workers aged||Hourly rate|
|23 and over||£10.42|
|21 to 22 years||£10.18|
|18 to 20 years||£7.49|
|16 to 17 years||£5.28|
There is an important change to Scottish Earnings Arrests, an attachment used in Scotland to recover debts.
From 6 April 2023, a new single threshold replaces all previous thresholds for this type of attachment.
For help applying the new thresholds, read our article Attachment of earnings orders
This article provides general rather than specific guidance to assist all of our customers. We always do our best to make sure that the information is correct but as it's general guidance, no guarantees can be made concerning its suitability for your particular needs. The information is valid at the time of publishing and is provided without any warranty of any kind, express or implied. You should take professional advice if you require specific guidance on your individual circumstances, for example, to ensure that the results obtained from using our software comply with statutory or regulatory requirements. For Employers, PAYE, NIC and general tax enquiries you should call the HMRC helpline on 0300 200 3200 or visit their website at www.gov.uk.In no event will we be liable to you for any direct, indirect, consequential or incidental loss or damage arising out of or in connection with your use of the information provided.