Legislation
How Much is the New Health and Social Care Levy?
Due Date
April 2022
Summary
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
£9,880.
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 |
| 20000.00 | 1666.67 | 101.24 | 125.40 | 111.79 | 136.75 | 126.55 | 136.30 |
| 30000.00 | 2500.00 | 201.24 | 240.40 | 222.20 | 262.17 | 251.55 | 261.30 |
| 40000.00 | 3333.33 | 301.24 | 355.40 | 332.62 | 387.59 | 376.55 | 386.30 |
| 50000.00 | 4166.67 | 401.24 | 470.40 | 443.04 | 513.00 | 501.55 | 511.30 |
| 60000.00 | 5000.00 | 420.14 | 585.40 | 472.35 | 638.42 | 626.55 | 636.30 |
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