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Personal Taxation & Wages
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The current tax year is from 6 April 2022 to 5 April 2023.
Your tax-free Personal Allowance
England and Northern Ireland
PAYE tax rates and thresholds 2022 to 2023
Employee personal allowance £242 per week
£1,048 per month
£12,570 per year
English and Northern Irish basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,700
English and Northern Irish higher tax rate 40% on annual earnings from £37,701 to £150,000
English and Northern Irish additional tax rate 45% on annual earnings above £150,000
Scotland
PAYE tax rates and thresholds 2022 to 2023
Employee personal allowance £242 per week
£1,048 per month
£12,570 per year
Scottish starter tax rate 19% on annual earnings above the PAYE tax threshold and up to £2,162
Scottish basic tax rate 20% on annual earnings from £2,163 to £13,118
Scottish intermediate tax rate 21% on annual earnings from £13,119 to £31,092
Scottish higher tax rate 41% on annual earnings from £31,093 to £150,000
Scottish top tax rate 46% on annual earnings above £150,000
Wales
PAYE tax rates and thresholds 2022 to 2023
Employee personal allowance £242 per week
£1,048 per month
£12,570 per year
Welsh basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £37,700
Welsh higher tax rate 40% on annual earnings from £37,701 to £150,000
Welsh additional tax rate 45% on annual earnings above £150,000
Emergency tax codes
The emergency tax codes from 6 April 2022 are:
1257L W1
1257L M1
1257L X
Find out more about emergency tax codes.
Class 1 National Insurance thresholds
You can only make National Insurance deductions on earnings above the lower earnings limit.
Class 1 National Insurance thresholds 2022 to 2023
Lower earnings limit £123 per week
£533 per month
£6,396 per year
Primary threshold 6 April 2022 to 5 July 2022:
£190 per week
£823 per month
£9,880 per year
6 July 2022 to 5 April 2023:
£242 per week
£1,048 per month
£12,570 per year
Directors
For the whole tax year:
£229 per week
£11,908 per year
Secondary threshold £175 per week
£758 per month
£9,100 per year
Freeport upper secondary threshold £481 per week
£2,083 per month
£25,000 per year
Upper secondary threshold (under 21) £967 per week
£4,189 per month
£50,270 per year
Apprentice upper secondary threshold (apprentice under 25) £967 per week
£4,189 per month
£50,270 per year
Veterans upper secondary threshold £967 per week
£4,189 per month
£50,270 per year
Upper earnings limit £967 per week
£4,189 per month
£50,270 per year