These percentages of tax due are based on the employee’s entire income, not just the income from one job. The standard tax code for this year is 1257L, this represents £12,570 tax free per annum. The table below shows the standard tax rates and thresholds for the 2022/2023 tax year for employees living in England, Wales or Northern Ireland (slightly different rates apply in Scotland). If your employee is under 21 years of age, there will not be any Employer’s National Insurance charged until they earn over £967 per week gross. If your employee earns between £123 per week gross and £190 (until 05/07/22, thereafter £242) per week gross, they will not have to pay any NI contributions but will still be eligible for the statutory payments listed above.Įmployer’s National Insurance is paid in addition to the employee’s gross salary. If your employee earns under £123 per week gross they will not be eligible for any statutory payments such as Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay or Statutory Adoption Pay. Unlike PAYE Tax you have a National Insurance allowance per employment and so these details relate only to your employee’s employment with you and are not affected by any other arrangements. In each employment the following thresholds apply. The rates and thresholds below, unless otherwise detailed, relate to the 2022/2023 tax year.Įmployee’s National Insurance is deducted from the employee’s gross salary.
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