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Increase to NIC employee threshold from 6 July

22 June 2022      Julia Ascott, Employment Taxes Specialist

HMRC have updated their RTI guidance and Basic PAYE Tools to take note of the new rates and allowances for NIC effective from 6 July 2022.

The NIC primary threshold (relating to employees only, not employers) rises from:

  • Weekly - £190 to £242
  • Monthly - £823 to £1,048
  • Annually - £9,880 to £12,570

To help employees estimate how these changes will affect them, HMRC have published this guidance which includes a tool to estimate the employee NIC and Health & Social Care Levy due.

For employers, the guidance booklet, CA38: National Insurance Contribution Tables, has been updated.



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