
Employees to receive a bonus due to the July National Insurance changes
The National Insurance changes July 2022 will affect pay days after the 5th July and will only affect employees; the employer rates are not affected. The announcement was made in the Spring Statement and changes the thresholds already confirmed for April.
The Primary Threshold is the only threshold to change and is the rate at which employees start to pay National Insurance Contributions (NICs) if they are liable.
6th April 2022 – 5th July | 6th July – 5th April 2023 | Difference | Maximum Saving at 13.25% NICS (Some rounding) | |
Weekly | 190 | 242 | 52 | £6.90 |
Monthly | 823 | 1048 | 225 | £30 |
Yearly | 9880 | 12570 | 2690 | £356 |
Summary
The 6th July NI threshold increase has cause the biggest issue for payroll providers as the time to implement the changes has been short and it is an additional layer of complexity especially for directors who have a new set of thresholds to use. The software providers have struggled with the short notice and then there has been a very short cycle for testing and implementation. The HMRC PAYE basic tools is only being due to be updated on Monday 4th July.
The National Insurance changes for July 2022 will affect employees, who will see a saving, but employers will not get a reduction on their NICs