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
PDF (370kb)
Tax Faculty members and ICAEW members can download this TAXguide in full.
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Update History
- 08 Dec 2023 (01: 00 PM GMT)
- The tables have been updated to reflect the reduction in the class 1 primary NIC rates from 6 January 2024, announced at Autumn Statement 2023.
