NEW FOR 2023
Did you notice an influx in NI queries due to the number of changes made in tax year 2022/23?
Fast-paced change Payroll professionals are becoming accustomed to more change, at a faster rate. This was certainly true in the 2022/23 tax year, where we experienced three changes to NI. The introduction of the health and social care levy, implemented as a 1.25 percentage point increase to class 1, class 1A, class 1B and class 4 NI contributions; the increase to the primary threshold from 6 July 2022; and finally the removal of the health and social care levy. In the 2023 survey, we asked about the impact this fast-paced change had on payroll professionals. The majority of respondents reported they experienced no increase in NI related queries throughout the 2022/23 tax year, which is promising to see. These findings link back to the specific question asked in the survey around whether respondents used the HMRC message on payslips regarding the health and social care levy (please refer back to page 22).
58% No change
7% Unsure
36% Yes
14%
Yes - a substantial amount of additional work
When asked about the additional work created by the changes to NI, 13.69% reported they experienced a substantial amount of additional work. The survey didn’t ask respondents to expand on their answers, therefore we cannot draw any conclusions from these findings. 62.01% stated they experienced a small amount of additional work, with 23.46% stating no increase was experienced.
62%
Yes - a small amount of additional work
Did the number of changes to NI in tax year 2022/23 create additional work for you?
23%
No additional work created
1%
Unsure
26
Percentages have been rounded to the nearest whole number for clarity and in some instances may not total 100%
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