The UK government published the Health and Social Care Levy Bill on 8 September 2021. The Bill introduces the new UK-wide 1.25% health and social care levy from 6 April 2023, and the transitional increase in NICs for the tax year 2022–23.
The legislation has been rushed through the usual Parliamentary procedures, with all remaining stages taken in one day on 14 September 2021. Although a number of changes had been proposed, the Bill was passed unamended.
As a result, the following NICs rates will apply for one year from 6 April 2022 (until the levy is separated out):
Class 1 primary: 13.25% up to the upper earnings limit and 3.25% above the UEL;
Class 1 secondary and Class 1A and 1B: 15.05%; and
Class 4: 10.25% up to the upper annual profits limit and 3.25% above the limit.
The UK government published the Health and Social Care Levy Bill on 8 September 2021. The Bill introduces the new UK-wide 1.25% health and social care levy from 6 April 2023, and the transitional increase in NICs for the tax year 2022–23.
The legislation has been rushed through the usual Parliamentary procedures, with all remaining stages taken in one day on 14 September 2021. Although a number of changes had been proposed, the Bill was passed unamended.
As a result, the following NICs rates will apply for one year from 6 April 2022 (until the levy is separated out):
Class 1 primary: 13.25% up to the upper earnings limit and 3.25% above the UEL;
Class 1 secondary and Class 1A and 1B: 15.05%; and
Class 4: 10.25% up to the upper annual profits limit and 3.25% above the limit.
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