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HMRC update for employers – NIC thresholds in your July payroll

Ensure you accurately reflect increased NIC thresholds in your July payroll.

On 23 March 2022 the UK Government announced that from 6 July 2022 National Insurance thresholds would be increased. To accommodate this change, payroll software, including HMRC’s Basic PAYE Tools, will need to be updated. This may happen automatically, or you might need to take action.  

It is important that payments due to be made on 6 July 2022 or later use the correct thresholds. Employers who run their payroll early should check that their software has been updated before processing and reporting these payments.  

It is expected that all software will be updated by 6 July 2022, so any payments processed after that date should not need to be delayed. If you are unsure about whether or not your software has been updated, please contact your software provider.  

If you use Basic PAYE Tools, please note that this software will be updated to take account of National Insurance threshold increases from 4 July 2022. So please wait until after 4 July 2022 to run payroll for any payments made on or after 6 July 2022.

For further information visit Rates and allowances: National Insurance contributions - GOV.UK (www.gov.uk)


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