Payroll Legislation

How Much is the New Health and Social Care Levy?


How Much is the New Health and Social Care Levy?

Due Date

April 2022


From April 2022, a new ringfenced Health and Social Care Levy of 1.25% will be introduced which will apply to those who pay Class 1
(employee and employer), Class 1A and 1B and Class 4 (self-employed) NICs.

The levy will also apply to individuals above State Pension age with employment income or profits from self-employment above

The levy will be administered by HMRC and collected through the current reporting and collection procedures for NICs i.e. Pay As You Earn and Income Tax Self-Assessment.

Like National Insurance, levy contributions will apply UK-wide, people will pay the same in England, Scotland, Wales and Northern Ireland.

From April 2022, where possible, a payslip message should be included on employee payslips: 1.25% uplift in NICs funds NHS, health and social care.

 ​Standard NICs - A​Health & Social Levy - A​Increases per annum​
Annual ​Monthly​Calc EEs​Calc ERs​Calc EEs​Calc ERs​EEs​ERs​

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