New HMRC health and social care levy tool

27 July 2022

A new interactive guidance tool has been added to the guidance pages, to check if you’ll need to pay the health and social care levy in the tax year 2022 to 2023.

National Insurance (NI) contributions increased from 6 April 2022 by 1.25% for employees, employers and self-employed individuals. This increase in contributions will be used to help fund the NHS, health and social care.

For tax year 6 April 2022 to 5 April 2023:

  • employer Class 1
  • employee Class 1
  • class 1A
  • class 1B
  • class 4 NI contributions

will increase, for one year, by 1.25 percentage points.

From 6 April 2023, the NI contribution rates will go back down to 2021 to 2022 levels. The levy will then become a separate new tax of 1.25%.

The interactive tool walks you through a list of multiple-choice questions, to determine if you are an employee, employer or a self-employed individual. It asks about your level of earnings, and if you are above or below state pension age. It then determines if you will or will not pay the health and social care levy in the tax year 2022 to 2023.

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