Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether there is a statutory basis for HMRC's policy to promote among employers the use of statements on payslips supporting the National Insurance contributions rise in April 2022.

There is no statutory obligation on employers to include statements on payslips explaining the rise in National Insurance contributions (NICs).

The temporary increases to rates of NICs for the tax year 2022-23 precede the introduction of the Health and Social Care levy as a new, separate tax from April 2023. The legislation which introduces the Levy requires it to be separately identified on payslips, alongside NICs and Income Tax, from April 2023 onwards.

HMRC, as part of their role in promoting greater understanding of the tax system, have asked 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.