The 1.25% point cut to NIC rates for both employers and employees takes effect across the UK with effect from 6 November 2022.
The tax cut was announced by the government on 22 September, as part of the reversal of the Health and Social Care Levy.
https://www.gov.uk/government/news/reversal-of-national-insurance-increase-takes-effect-today
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.
