Health and Social Care Levy payslip message confirmed

17 November 2021

In an email to software developers, HM Revenue and Customs (HMRC) has confirmed the wording for the payslip message to be included from April 2022.

For tax year 2022-23, the Health and Social Care Levy will be implemented as an uplift to National Insurance Contributions of 1.25%. This additional funding will be added to the NHS allocation. To ensure taxpayers understand what the increase in contributions is funding, HMRC is asking that the following message be added to the payslips:

“1.25% uplift in NICs funds NHS, health and social care.”

It is advised that this should be added to the payslip “where possible”, either as part of the template or as a free-form message.

This change will be communicated to employers on 8 December 2021 in the HMRC Employer Bulletin.
 


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