Annually Uprated Costs

Each year certain costs that relate to the employment of Personal Assistants (PAs) can change. HMRC will provide updated guidance on any costs that change. This might look very complicated but a PA Employer can use a Payroll Company to keep on top of these changes and make the necessary changes each year, or whenever a change happens during the year.

These costs could cover such areas as:

  • Pay As You Earn (PAYE) Tax and National Insurance (NI) contributions
  • Tax thresholds, rates and codes
  • Class 1 National Insurance thresholds
  • Class 1 National Insurance rates
  • Class 1A National Insurance: expenses and benefits
  • Class 1A National Insurance: termination awards and sporting testimonial payments
  • Class 1B National Insurance: PAYE Settlement Agreements (PSAs)
  • National Minimum Wage
  • Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
  • Statutory Sick Pay (SSP)
  • Student loan and postgraduate loan recovery
  • Company cars: advisory fuel rates
  • Employee vehicles: mileage allowance payments

Next steps

Take a look at the resource available below from the HMRC to guide you in more detail.

Part of
Last Updated
06 June 2023
First Published
28 March 2022
Was this article helpful?



Please note that the information contained in this Handbook is provided for guidance purposes only. Every reasonable effort is made to make the information accurate and up to date, but no responsibility for its accuracy and correctness, or for any consequences of relying on it, is assumed by Self Directed Support Scotland or any other contributing party.

The information does not, and is not intended to, amount to legal advice. You are strongly advised to obtain specific, personal and professional advice from a lawyer about employment law matters, or an accountant/ tax specialist about taxation matters, and from HMRC and your insurers. You should not rely solely on the information in this Handbook. Support organisations listed in this Handbook can help you find appropriate sources of advice.