Legislation updates 2023 for payroll

Following the successful Legislation update for 2021 and then 2022 for payroll by PAYadvice.UK with 20 thousand hits and downloads since its launch at the beginning of 2021 – PAYadvice.UK are constructing its PAYadvice Series Legislation Update 2023 for payroll.

We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 and April 2022 changes, even to the extent of other organisation also reproducing information within their own publications. We were bold enough to take the resources that were publicly released and make predictions of values yet to be confirmed. Almost all predictions came to fruition with a few exceptions and adjustments.

This is a compilation of the confirmed changes due for 2023 for the UK, Channel Islands and the Isle of Man, along with proposals and some predictions. As more detail is announced and confirmed, updated versions will be issued.

As announcement are made, the guide will be updated and adjusted.

The following table indicates the current status of whether something is confirmed, waiting or predicted:

Legislation update itemStatus
UK Income Tax AllowanceConfirmed as frozen
Rest of the UK Income Tax (England and Northern Ireland)Confirmed
Scottish Income TaxConfirmed
Welsh Income TaxConfirmed
National InsuranceConfirmed
Health and Social Care LevyWITHDRAWN
Employment Allowance Confirmed (no change)
Statutory Payments (SSP, SMP, SAP, SPP, ShPP, SPBP)Confirmed
Pension and Auto-EnrolmentConfirmed (no change)
Student Loans and Postgraduate LoansConfirmed
National Minimum Wage and National Living WageConfirmed
Living Wage and London Living WageConfirmed
States of Guernsey Class 1 (1st Jan 2023)Confirmed
Stated of Jersey Social Security (1st Jan 2023)Confirmed
Isle of Man Income TaxConfirmed as frozen
Isle of Man National InsuranceConfirmed

For the latest edition:

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Update history

14/8/2022 Initial under construction page published

15/8/2022 Status table updated to reflect current position

25/9/2022 version 23.0 first live with updates following the UK Growth Plan 2022 announcements on National Insurance and Income Tax

25/10/2022 version 23.3 available with updates for Guernsey Class 1 changes

17/11/2022 version 23.4 available with updated from the UK Autumn Statement 2022 & 18/11/2022 version 23.4a with some added adjustments.

24/11/2022 version 23.5 available with updates reflecting Statutory Parental leave payments and Statutory Sick Pay

29/11/2022 version 23.6 available with updated reflecting confirmed SSP daily rate, Student Loan Thresholds and Jersey Social Insurance threshold.

6/12/2022 version 23.6a available including the Jersey Minimum Earnings Threshold

15/12/2022 version 23.7 available including the Scottish and Welsh tax values

26/1/2023 version 23.8 available including the confirmed frozen Pension AE earnings levels and trigger

22/2/2023 version 23.9 available including the confirmed Isle of Man income tax and National Insurance values

PAYadvice.UK 14/8/2022 last updated 26/1/2023

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