This levy will be introduced from April 2022, and will take effect in the form of a 1.25% increase in National Insurance contributions for employees under State Pension age and self-employed people.

Please note a message will be included in University payslips dated between 6 April 2022 – 5 April 2023 to distinguish this increase, which will appear as follows: ‘1.25% uplift in NICS, funds NHS, health & social care’.

From April 2023, the levy will be formally separated from National Insurance contributions and will also apply to employees working above the State Pension age. This means your National Insurance contribution will return to 2021/22 levels from this date.

More information about the Health and Social Care Levy can be found here.