From April 2022 the government we will create a new, UK-wide, 1.25 per cent Health and Social Care Levy on earned income, hypothecated in law to health and social care.
The new levy will share the cost between individuals and businesses, and everyone is to contribute according to their means, including those above State Pension Age.
Those who earn more will pay more.
In the 2022/2023 tax year starting 6th April 2022, the levy will be incorporated into the calculation of Class 1 National Insurance. A year later from 6th April 2023 the levy will be separated from National Insurance.
The levy increase also applies to Class 1A and Class 1B employer National insurance.