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 item||Status|
|UK Income Tax Allowance||Frozen subject to change|
|Rest of the UK Income Tax (England and Northern Ireland)||Part confirmed|
|Scottish Income Tax||Awaited|
|Welsh Income Tax||Part confirmed subject to change|
|Health and Social Care Levy||WITHDRAWN|
|Employment Allowance||No change expected subject to confirmation|
|Statutory Payments (SSP, SMP, SAP, SPP, ShPP, SPBP)||Awaited|
|Pension and Auto-Enrolment||Awaited|
|Student Loans and Postgraduate Loans||Plan 1 & 2 confirmed|
Postgraduate & Plan 4 Awaited
|National Minimum Wage and National Living Wage||Awaited|
|Living Wage and London Living Wage||Confirmed|
|States of Guernsey Class 1 (1st Jan 2023)||Awaited|
|Stated of Jersey Social Security (1st Jan 2023)||Awaited|
|Isle of Man Income Tax||Awaited|
|Isle of Man National Insurance||Awaited|
For the latest edition:
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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
PAYadvice.UK 14/8/2022 last updated 25/9/2022