Health and Social Care Levy (Repeal) Act 2022

This paragraph applies to an assessment of the amount of earnings-related contributions payable where that amount is assessed on the amount of earnings paid in an earnings period specified in regulation 8(2) to (5) of the Social Security (Contributions) Regulations 2001 (earnings periods for directors). For the purposes of such an assessment the following apply, for the tax year 2022-23, with the modifications specified. Part 1 of the Social Security Contributions and Benefits Act 1992 has effect as if— Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect as if— Regulation 131 of the Social Security (Contributions) Regulations 2001 has effect as if for “5.85” there were substituted “6.58”. In this paragraph “earnings-related contributions” has the meaning it has in the Social Security (Contributions) Regulations 2001 (see regulation 1(2)).

No modification of a percentage made by this Act is to be taken into account for the purposes of sections 143(4) and 145(3) of the Social Security Administration Act 1992 (limit on power to alter contribution rates by reference to rates in preceding tax year) in relation to the tax year 2023-24.

This paragraph applies to Class 1A contributions payable for the tax year 2022-23 other than Class 1A contributions in respect of— Section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions: benefits in kind etc) has effect in relation to a Class 1A contribution to which this paragraph applies as if in subsection (5) for the words from “means” to the end there were substituted “is 14.53%”. Section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1A contributions: benefits in kind etc) has effect in relation to a Class 1A contribution to which this paragraph applies as if in subsection (5) for the words from “means” to the end there were substituted “is 14.53%”. In this paragraph and in paragraph 2—

Regulation 21 of the Social Security (Contributions) Regulations 2001 (annual maxima for those with more than one employment) has effect, for the tax year 2022-23, as if— Regulation 100 of those Regulations (annual maximum of Class 4 contributions) has effect, for the tax year 2022-23, as if— The Social Security (Contributions) (Amendment) Regulations 2022 (S.I.2022/300) are revoked and are to be treated as never having come into force.

The Treasury may by regulations made by statutory instrument make such provision as they consider appropriate in consequence of this Act. Regulations under this paragraph may (among other things)— A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.

This paragraph applies to Class 1A contributions payable for the tax year 2022-23 in respect of— Section 10 of the Social Security Contributions and Benefits Act 1992 has effect in relation to a Class 1A contribution to which this paragraph applies as if in subsection (5) for the words “for the tax year in question” there were substituted “that applies at the time of the payment of the general earnings or amount”. Section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect in relation to Class 1A contributions to which this paragraph applies as if in subsection (5) for the words “for the tax year in question” there were substituted “that applies at the time of the payment of the general earnings or amount”.

Section 10A of the Social Security Contributions and Benefits Act 1992 (Class 1B contributions) has effect, for the tax year 2022-23, as if in subsection (6) for the words from “means” to the end there were substituted “is 14.53%”. Section 10A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions) has effect, for the tax year 2022-23, as if in subsection (6) for the words from “means” to the end there were substituted “is 14.53%”.

In regulation 1(2) of the Social Security (Contributions) (Amendment No. 2) Regulations 2022 (S.I. 2022/416), for “for” substitute “in relation to payments of earnings made before 6 November in”.

Section 162 of the Social Security Administration Act 1992 (destination of national insurance contributions) has effect as if— Section 142 of the Social Security Administration (Northern Ireland) Act 1992 (destination of national insurance contributions) has effect as if— The modifications made by sub-paragraphs (1) and (2) have effect for the tax year 2022-23. Section 165 of the Social Security Administration Act 1992 (adjustments between National Insurance Fund and Consolidated Fund) has effect as if in subsection (1)(b), after sub-paragraph (vii) there were inserted— Section 145 of the Social Security Administration (Northern Ireland) Act 1992 (adjustments between National Insurance Fund and Consolidated Fund) has effect as if in subsection (1)(b), after sub-paragraph (vi) there were inserted— in section 145 also includes the Department of Health, but only for purposes in connection with the repeal of the Health and Social Care Levy Act 2021;