The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
The Government announced a new Health and Social Care Levy (HSCL) from 6 April 2023. This will be a levy of 1.25% charged and collected in the same way as NIC. It will apply to all income to which Class 1 (both primary and secondary), Class 4, Class 1A and Class 1B NIC is charged as well as to employment income of those over the State Pension Age.
From 6 April 2022 to 5 April 2023, the relevant NIC rates will be raised by 1.25% for one year. This will apply to Class 1 (both primary and secondary), Class 4, Class 1A and Class 1B NIC, but not to those over the State Pension Age.
From 6 April 2023, the HSCL will be introduced separately. The table below illustrates the rates over the coming three tax years:
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