# Health and Social Care Levy (Repeal) Act 2022, Section 2: Transitional NICs rates for tax year 2022-23 etc

Extent: E+W+S+N.I.

(1) The following provisions of section 5 of the Health and Social Care Levy Act 2021 (modification of rates of national insurance contributions for tax year 2022-23) continue to have effect in relation to payments of earnings made before 6 November 2022—
(a) in subsection (2), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Great Britain);
(b) in subsection (4), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Northern Ireland).
(2) Part 1 of the Social Security Contributions and Benefits Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—
(a) in paragraph (a) (main Class 4 percentage), for “9” there were substituted “9.73”, and
(b) in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “2.73”.
(3) Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—
(a) in paragraph (a) (main Class 4 percentage), for “9” there were substituted “9.73”, and
(b) in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “2.73”.
(4) The Schedule contains—
(a) further transitional provision, and
(b) a power to make consequential provision.

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Source: https://www.legislation.gov.uk/ukpga/2022/43/section/2 (the official version)
Page: https://openlegislation.uk/health-and-social-care-levy-repeal-act-2022/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.