To make a basic income work you need to change what you are taxing. If the premise is that work is no longer necessary, it no longer makes sense to have a tax system that taxes primarily labor income (both as "income tax" and then again to provide benefits in the form of "payroll tax") most heavily and gives preferential lower rates (as "income tax", and excludes entirely from taxation to support major benefit programs) to capital income. You have to shift your revenue base to focus on taxes on capital income as the primary source of revenue (especially if, in addition to funding basic income, you also want to slow the transition away from employment-as-a-norm -- heavily taxing employment encourages that transition by making employing people expensive for what the employee receives.)
The current tax system is based on the premise of employment-as-a-near-universal norm as much as any other feature of society is.
The current tax system is based on the premise of employment-as-a-near-universal norm as much as any other feature of society is.