HMRC asking employers to justify NIC increase on payslips
From 2023/24 there will be a separate 1.25% deduction on employee payslips for the Health and Social Care Levy announced by the Prime Minister last September. However, for 2022/23 there will be a 1.25% increase in the rate of national insurance contributions.
HMRC is asking employers, where appropriate, to include the following message on payslips:
‘1.25% uplift in NICs, funds NHS, health & social care’.
Note, this is not obligatory.