Staff Payment Communication

Please find below a summary of, and links to, information regarding some upcoming changes which may have an impact your current pay. These changes are as a result of revised legislation and take effect either immediately or later in the 2022/23 tax year.

1.25% (percentage points) uplift in National Insurance (NI) contributions

From 6th April 2022 to 5th April 2023, National Insurance contributions will increase by 1.25%. This will be spent on the NHS, health, and social care in the UK. The increase will apply to:

• Class 1 (paid by employees)
• Class 4 (paid by self-employed)
• Secondary Class 1, 1A and 1B (paid by employers)

There will be a message on your April 2022 payslip stating that the 1.25% uplift in National Insurance contributions funds NHS, health, and social care.

The increase will not apply if you are over the State Pension age. The threshold at which you start paying National Insurance contributions will also change from 6th July 2022. The lower earnings limit (LEL) is currently £9,880 from 6th April 2022 and this will increase to £12,570 on 6th July 2022, bringing it into line with the income tax threshold/personal allowance. Further guidance can be found using the following links:

Prepare for the Health and Social Care Levy - GOV.UK (www.gov.uk)

Rates and allowances: National Insurance contributions - GOV.UK (www.gov.uk)

Personal_Tax_factsheet_FINAL.pdf (publishing.service.gov.uk)

Changes to Members’ Contribution Rates for the NILGOSC and NI Teachers’ Pension Schemes

i. NI Local Government Offices Superannuation Committee (NILGOSC) Employees’ Contribution Rate Bands for 2022/23

NILGOSC has advised that the revised employees’ pensionable pay ranges set out below will apply for the year from 1st April 2022.

ii. NI Teachers’ Pension Scheme (NIPTS) Contribution Rates for Members for 2022/23

The following changes to salary bands for contribution rates for members take effect from 1st April 2022.

• On 1st April 2022, the salary bands applicable to member contributions for the NITPS will change in line with an increase in the Consumer Price Index (CPI).
• The appropriate percentage increase to salary bands from 1st April 2022 is the same percentage as the percentage increase in CPI in the year to September 2021.
• CPI rose by 3.1% in the year to September 2021, therefore, the salary bands for contribution rates for members will increase by 3.1% with effect from 1st April 2022.

These arrangements apply to all members. Member tiered contribution rates for the NITPS from 1st April 2022 are shown below with the previous rates for comparison:

Pay Dates for 2022/23 

Finally, for your information the pay dates for 2022/23 are as follows: