It has also updated the fix problems with running payroll guidance with advice on what to do if you are unable to charge the correct rate in National Insurance contributions for the period from 6 November 2022.
The HMRC is reminding employers that the National Insurance contributions rate has been reduced by 1.25 percentage points from 6 November 2022 for employees, employers, and the self-employed for the rest of the 2022–23 tax year. The reduction covered Class 1 (both employee and employer), Class 1A, Class 1B, and Class 4 (self-employed) National Insurance contributions.
It had also asked employers to remove the temporary generic message on payslips that explained the April 2022 National Insurance contributions uplift.
The HMRC said that in most cases, employers will correct any overpaid National Insurance contributions and a revised Full Payment Submission can then be submitted to make corrections.
HMRC’s Basic PAYE Tools has been updated to account for National Insurance contributions from 6 November 2022. Employers should make sure they are using Basic PAYE Tools version 22.2 (or later). This can be downloaded from GOV.UK.
