BETA

You're viewing an updated version of this site - your feedback will help us to improve it.

News

Health and Social Care – National Insurance contribution uplift

HMRC is contacting employers for their assistance to help their employees understand that the increased National Insurance contribution of 1.25 percentage points from 6 April 2022 is helping fund the NHS, health and social care.  

They are requesting that employers include a message for affected employees on all payslips between 6 April 2022 and 5 April 2023, explaining the increased National Insurance contribution. The message should read; "1.25% uplift in NICs funds NHS, health & social care."  

If you require any further information please go to, Prepare for the Health and Social Care Levy on GOV.UK.

HMRC are in contact with payroll software providers to request that they include this messaging in their software and wider support models, but realise some employers will need to make the change directly. 

You may have already seen this request in the December 2021 and February 2022 employer bulletins.

As background to this request, on 7 September 2021 the government announced a new 1.25% Health and Social Care Levy to fund investment in the NHS, health and social care. The Levy is effectively introduced from April 2022 when National Insurance contributions for employees under State Pension age, self-employed people and employers will increase by 1.25 percentage points and be added to the existing NHS funding allocation. 

From April 2023, the Levy will be formally separated from National Insurance contributions and will also apply to the earnings of individuals working above State Pension age. National Insurance contribution rates will then return to 2021 to 2022 levels and receipts from the Levy will go directly for spending on health and social care. 

For further information visit Prepare for the Health and Social Care Levy - GOV.UK (www.gov.uk)
 


Business Wales Helpline

03000 6 03000

Lines are open 10am to 4pm Monday to Friday.

Rydym yn croesawu galwadau’n Gymraeg.
We welcome calls in Welsh.