{"id":11015,"date":"2022-09-26T13:10:00","date_gmt":"2022-09-26T12:10:00","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=11015"},"modified":"2026-07-09T15:31:43","modified_gmt":"2026-07-09T14:31:43","slug":"national-insurance-rise-employers-employees","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/national-insurance-rise-employers-employees\/","title":{"rendered":"National Insurance rise: What it means for employers and employees"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tNational Insurance rise: What it means for employers and employees\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2022-09-26T13:10:00+01:00\">26 September, 2022<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"National Insurance rise: What it means for employers and employees\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/national-insurance-rise-employers-employees\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/simonbrooke\/\">\n\t\t\t\t<img decoding=\"async\" alt=\"\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/08\/Simon-Brooke.jpg\" class=\"entry-author__image\" height=\"40\" width=\"40\" fetchpriority=\"high\" \/>\t\t\t\t<span class=\"entry-author__name\">Simon Brooke<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Editor&#8217;s note: In the government&#8217;s mini-Budget on 23 September 2022, it was revealed that the rise in National Insurance is being cancelled on 6 November 2022. Learn more in our article: <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mini-budget-announcements-business\/\">Mini-Budget 2022: What the announcements mean for your business<\/a>.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Major changes to National Insurance came into force in April 2022, with a rise in contributions that impacts both employers and employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a small business employer, what do you need to know and what should you be thinking about now to manage this increase in your outgoings and changes to your payroll?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We highlight the details in this article. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here&#8217;s what we cover:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#what\">What are National Insurance contributions for?<\/a><\/li>\n\n\n\n<li><a href=\"#will\">What will National Insurance contributions rise to?<\/a><\/li>\n\n\n\n<li><a href=\"#why\">Why is the National Insurance rise happening?<\/a><\/li>\n\n\n\n<li><a href=\"#how\">How employers can manage the NICs changes<\/a><\/li>\n\n\n\n<li><a href=\"#final\">Final thoughts on the rise in National Insurance<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t>Download your free copy of The ultimate guide to payroll compliance<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what\">What are National Insurance contributions for?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">National Insurance contributions (NICs) go into a fund that pays a number of state benefits, including pensions, statutory sick pay, maternity leave and entitlement to additional unemployment benefits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s paid by employers, employees and those who are self-employed. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Those who earn small amounts or who are claiming benefits because they&#8217;re ill or unemployed or they&#8217;re acting as a carer can sometimes qualify for National Insurance credits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These credits can help people to fill gaps in their National Insurance record, to make sure they qualify for certain benefits including the state pension.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For those who aren&#8217;t currently paying into National Insurance, they can choose to make <a href=\"https:\/\/www.moneyhelper.org.uk\/en\/pensions-and-retirement\/state-pension\/voluntary-national-insurance-contributions-and-the-state-pension\">voluntary contributions<\/a>, which are known as Class 3 contributions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"will\">What will National Insurance contributions rise to?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From April 2022, employees, employers and those who are self-employed are seeing the amount they contribute in National Insurance rise by 1.25 percentage points.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means employees have to pay more National Insurance on their salaries, employers pay extra National Insurance contributions for their staff, and the self-employed pay more National Insurance on their profits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Employer rises<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Previously, employers paid 13.8% but this has risen to 15.05% in April 2022.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Employee rises<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Employees pay what are known as Class 1 contributions. These start on earnings over \u00a3187 a week at a rate of 12% and then at 2% on all other earnings of more than \u00a3976 a week.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the start of April 2022, these rates rose to 13.25% and 3.25% respectively.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Self-employed rises<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For those who are self-employed, they&#8217;re paying slightly lower rates.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Previously, Class 2 contributions were paid on self-employed profits of \u00a36,515 a year at a rate of \u00a33.05 a week. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is now \u00a33.15 a week.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Meanwhile, Class 4 contributions are paid on taxable self-employed profits \u2013 it was 9% between \u00a39,568 and \u00a350,270, then 2% on anything above \u00a350,270. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This has risen to 10.25% and 3.25% respectively.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Self-employed company director rises<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Self-employed company directors have been affected by a 1.25% increase in tax on how they pay themselves on dividends.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The dividend tax rate for basic-rate income taxpayers has increased from 7.5% to 8.75%, and for higher-rate taxpayers from 32.5% to 33.75%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"why\">Why is the National Insurance rise happening?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The increase in National Insurance has occurred due to the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/health-and-social-care-levy-employers\/\">Health and Social Care Levy<\/a>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s a new, additional personal income tax, with the aim of paying for NHS and adult social care costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The levy came into play in April 2022, with the first year being funded by the increase in National Insurance \u2013 but this is only a temporary rise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From April 2023, National Insurance will return to 2021\/22 tax year levels. But that&#8217;s when the levy will come into its own. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From that point, it will become a separate deduction alongside National Insurance and income tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Although these new reforms will apply only to England, the changes in tax arrangements will affect the whole of the UK.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The money raised by the levy will be distributed across the four nations, with Scotland receiving \u00a31.1bn, Wales receiving \u00a3700m and the figure for Northern Ireland being \u00a3400m by 2024-25.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t>Download your free copy of The ultimate guide to payroll compliance<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how\">How employers can manage the NICs changes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employers should ensure that their payroll systems are ready to handle the increase in NICs in April 2022 and the new Health and Social Care Levy in April 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-gb\/sage-business-cloud\/payroll\/\">Cloud payroll software<\/a> can help to reduce costs and increase efficiency by reducing the amount of human input that will be required to devote to these changes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s a good idea to check with your <a href=\"https:\/\/www.sage.com\/en-gb\/payroll-software\/\" target=\"_blank\" rel=\"noreferrer noopener\">payroll software<\/a> vendor you&#8217;re your solution is ready to apply the changes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are even some businesses supporting their employees with the hike in National Insurance contributions by <a href=\"https:\/\/www.express.co.uk\/finance\/personalfinance\/1560341\/national-insurance-increase-rise-2022-employer-contributions-pay-rise\">offering pay rises<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It could be something that you consider for your company, to absorb the NIC increase or compensate them for it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"final\">Final thoughts on the rise in National Insurance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses are facing many headwinds at the moment. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That&#8217;s why ensuring that your payroll is up to date and that you&#8217;ve spoken to your staff, your accountant and even your bank or investors about these changes is essential.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That will mean that employers can concentrate on preparing their businesses to handle other challenges and to make the most of new opportunities in 2022 and beyond.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Editor&#8217;s note: This article was first published in March 2022 and has been updated for relevance.<\/em><\/p>\n\n\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">The ultimate guide to payroll compliance<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Facing the challenge of keeping up with payroll compliance? Read this guide for essential tips to make sure your business complies with the relevant payroll legislation.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-22f63cc4-4bd3-47ed-93cf-d71df67c49a8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Get your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"single-cta__downloads\">\n\t\t\t\t\t\n\t\t\t\t\t11,055 readers have downloaded this guide\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1213\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/01\/PMARCHITECTS_BB_03_078_2018_32240-1213x810.jpg\" class=\"single-cta__image\" alt=\"Get the ultimate guide to payroll legislation\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/01\/PMARCHITECTS_BB_03_078_2018_32240-1213x810.jpg 1213w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-process\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR processes for small businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-payroll-benefits\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR, payroll and benefits\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts 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src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-1440x810.jpg\" class=\"card-post__image\" alt=\"managing payroll tasks for the business\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-961279906-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T09:54:55+01:00\">26 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/what-are-payrolling-benefits-in-kind\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tPayrolling benefits in kind: What\u2019s changing from April 2027 and April 2028\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLearn what payrolling benefits in kind means, how it works, and how to stay compliant with all the new BiK changes with simple, actionable steps for your HR team.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 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srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717-768x405.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1355237717.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T11:01:18+01:00\">23 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tSummer VAT cut 2026: What family-facing businesses need to know\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30434 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-ai tag-recruit tag-hr-processes-medium-businesses tag-hr-process tag-hr-payroll-benefits tag-looking-after-your-employees business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/what-is-ai-in-hr\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg\" 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class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-143917299-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-684x384.jpg\" class=\"card-post__image\" alt=\"Women in a shop environment working on Black Friday promotions\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-08T16:53:28+01:00\">8 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow many working hours in a year UK 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Learn about major changes to National Insurance contributions, which occur in April 2022 as part of the new Health and Social Care Levy.<\/p>\n","protected":false},"author":653,"featured_media":11466,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[6],"tags":[41,234,206,27],"business_type":[4],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[92,217,103,109],"coauthors":[377],"class_list":["post-11015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-hr-process","tag-hr-payroll-benefits","tag-need-to-know","tag-tax","business_type-small-business"],"sage_meta":{"region":"en-gb","author_name":"Simon Brooke","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1318358062.jpg","imagine_tags":{"92":"HR and Payroll","217":"HR processes","103":"Payroll software","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/11015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/653"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=11015"}],"version-history":[{"count":1,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/11015\/revisions"}],"predecessor-version":[{"id":31101,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/11015\/revisions\/31101"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/11466"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=11015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=11015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=11015"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=11015"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=11015"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=11015"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=11015"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=11015"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=11015"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=11015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}