Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions (a) he or (b) other Ministers in his Department have had with HMRC about the advice issued to employers to add the message, 1.25 per cent uplift in NICs funds NHS, health & social care, to payslips in relation to the increase in national insurance.

The Health and Social Care Levy (HSCL) was developed in partnership with HM Treasury, Ministers, and HMRC. The Chancellor of the Exchequer announced the policy on 7 September 2021 and the HSCL was legislated for via the HSCL Act 2021.

HMRC is responsible for the administration and successful delivery of tax policy set by the Government. As part of this function, HMRC have issued guidance to employers to include factual messaging on payslips in 2022-23 to highlight the temporary change in NICs rates before the new Levy begins in 2023-24; however, this is not mandatory.

From April 2023, the HSCL will be a separate tax and will be itemised as a separate deduction on payslips.