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HMRC is reminding agents and their clients to make the necessary changes to take account of the reversal to the increase in National Insurance rates and the cancellation of the health and social care levy to be ready for November 2022 payroll.
HMRC says it realises the timeline is tight and some may face challenges in implementing the changes in time. It will be directing employees to their employers to correct any overpaid contributions in the first instance. Where needed, corrections can be made by submitting a revised full payment submission.
HMRC adds that its basic PAYE tools software will also be updated to calculate the correct National Insurance contributions from 6 November 2022 so users should ensure they install this new update, which will be available to download from 4 November 2022.
