Payroll Legislation Changes May 2023 | Moorepay
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THE LATEST CHANGES IN

Payroll Legislation

Updated September 2023

With the new year comes multiple changes in payroll legislation. We share the income tax rates for England, Northern Ireland, Scotland and Wales for 2023-24. In addition, reminders on payrolling expenses and benefits for the upcoming tax year. Plus a quick note from HMRC regarding your employees eligibility for tax relief for work related expenses. Finally, read up on the proposed Scottish Earnings Arrestment changes happening in April 2023, as well as all the confirmed updates from HMRC for 2023-24.

  • PAYE
  • Tax
  • General
  • 2022-23 Rates
  • Related blog posts
  • Download the PDF

PAYE

Deadlines & reporting

  • Employers PAYE – introduction of variable payment plan 3 October 2022
  • Preventing and correcting payroll errors Ongoing requirement
  • Universal credit and FPS reporting Ongoing requirement
  • Using PSA1 form for paying your PAYE settlement agreement Ongoing requirement
  • Election for a separate PAYE scheme: form P350 Due 6 April 2022
  • Conducting CEO pay ratio reporting Annual requirement
  • Preparing for end of year reporting Annual requirement

Student & postgraduate loans

  • Making student loan deductions Ongoing requirement
  • Scottish Student Loan – New Plan Type 4 Effective 6 April 2021
  • Student & postgraduate loans – What are the off-payroll working rules? Effective 6 April 2021

Benefits in Kind (BiK)

  • Payrolling expenses and benefits for tax year 2023-24 Effective now
  • What are Optional Remuneration Arrangements (OpRA)? Ongoing requirement

Tax

National Insurance

  • National Insurance Rates and Earnings Limits 2023 to 2024 Tax year 2023 to 2024
  • New National Insurance Categories for 2022-23 Effective 6 April 2022
  • Has the Health and Social Care Levy been cancelled? Reversed on 6 November 2022
  • Company Directors NI Effective 6 April 2022
  • Employment allowance and De Minimis State Aid rules Effective 6 April 2021
  • National Insurance holiday for employers of veterans Effective April 2021
  • No more paper P11Ds to HMRC Effective 6 April 2023
  • National Insurance Contributions Category M Ongoing requirement

Tax avoidance & relief

  • Claiming tax relief on work related expenses Ongoing requirement
  • Tax-free child care scheme eligibility Ongoing
  • Temporary workers and engaging with umbrella companies Ongoing requirement

General

  • Irish budget for 2023: Income tax Budget announced 27 September
  • Irish budget for 2023: USC Budget announced 27 September
  • Irish budget for 2023: Employer PRSI Budget announced 27 September
  • Spring budget 2023 Announced 15 March 2023
  • Notifying HMRC when you stop employing people Ongoing requirement
  • Pension Schemes Act 2021: explained Announced February 2021
  • Calculating average holiday pay: new reference period Effective 6 April 2020

What's hot?

  • Irish budget for 2023: Income tax
  • Employers PAYE – introduction of variable payment plan
Payroll Legislation Guide

Payroll Legislation Guide

This FREE seasonal guide includes advice on payroll legislative updates as they happen – quarterly advice on all updates in an easy-to-read format.

Download Guide

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dylan martinez
Senior Product Manager, Payroll
Dylan Martinez
dylan martinez

Dylan Martinez

Senior Product Manager, Payroll

Dylan is our Senior Product Manager of Payroll, since January 2022. Prior to joining the team his career spanned a variety of roles in software development and payroll, including engineering, sales, professional services and bureaux as well as product management for cloud solutions.

During his career he has worked with organisations across EMEA including BAe Systems, Rolls Royce, Saab, ABN Amro, Royal Bank of Scotland, Leonardo S.p.A. and a number of UK government departments. He is an advocate for agile ways of working and lean product management, as well as a champion of mental health awareness.

Outside of the office, Dylan varies his time roaming the countryside visiting prehistoric sites, running D&D games, learning Swedish, laughing at comedy nights in the local clubs and enjoying the company of his friends, family & two cats.

Connect with me on LinkedIn

ines fernandes de silva
Payroll Product Associate
Ines Fernandes Da Silva
ines fernandes de silva

Ines Fernandes Da Silva

Payroll Product Associate
Ines joined Moorepay's parent company, Zellis, in October 2016 where she began her career in payroll on the payroll customer service help desk. Thanks to her hard work and passion for payroll, she was quickly promoted to Senior Payroll Administrator. In 2021, Ines joined Moorepay's product development team as a Payroll Product Associate. She's now responsible for our legislation roadmap and loves the challenge and excitement that comes with a new role. Ines is degree qualified and completed her Chartered Management Institute (CMI) Team Leader qualification with Distinction. When she's not working hard at Moorepay, you'll find Ines on long country walks with her pet Whippet, Buddy.
hannah booth
Communications Manager
Hannah Booth
hannah booth

Hannah Booth

Communications Manager

A graduate of Lancaster University and holder of a Professional Certificate and CAM Diploma in marketing and digital marketing, Hannah is our Communications & Content Manager. Hannah is responsible for all customer communications for Moorepay, and for leading on and producing key content on legislative and industry topics for the Moorepay knowledge centre.

Also of interest

  • Employment Legislation
  • Managed Payroll
  • Payroll Tax & HR Rates

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