5 Transitional provision: temporary increase in rates of NICs payable to NHS
Health and Social Care Levy Act 2021 (2021 c 28) | Legislation

5  Transitional provision: temporary increase in rates of NICs payable to NHS

(1)     This section makes transitional provision for the tax year 2022–23.

(2)     Part 1 of SSCBA 1992 (contributions) is to have effect as if—

(a)     in section 8(2) (calculation of primary Class 1 percentages)—

(i)     in paragraph (a) (main primary percentage), for “12” there were substituted “13.25”, and

(ii)     in paragraph (b) (additional primary percentage), for “2” there were substituted “3.25”,

(b)     in section 9(2) (calculation of secondary Class 1 contributions: the secondary percentage), for “13.8” there were substituted “15.05”, and

(c)     in section 15(3ZA) (calculation of Class 4 contributions)—

(i)     in paragraph (a) (main Class 4 percentage),

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