From 6th April 2022, Health and Social Care Levy was introduced to fund investment in the NHS, health and social care and the rates of National Insurance Contributions (NICs) were increased by 1.25% and added to the existing NHS allocation. HMRC asked the employers and software developers to include a temporary generic message "1.25% uplift in NICs, funds NHS, health & social care." on payslips to explain the reason for the NICs uplift.

The government further announced in year reductions to National Insurance rates and the cancellation of the Health and Social Care Levy as a separate tax. The "1.25% uplift of National Insurance contribution (NIC) rates" was reversed from 6th November 2022. HMRC also asked the generic Social and Health Care message on payslips to be removed.