{"id":4095,"date":"2022-09-23T00:00:00","date_gmt":"2022-09-22T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\/"},"modified":"2023-09-25T18:56:44","modified_gmt":"2023-09-25T17:56:44","slug":"nouvelles-modifications-des-taux-dassurance-nationale-pour-lexercice-fiscal-202223","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\/","title":{"rendered":"Nouveaux changements dans les taux d'assurance nationale pour l'ann\u00e9e fiscale 2022\/23"},"content":{"rendered":"<p>\u00c0 partir du 6 novembre 2022, l'augmentation temporaire de 1,25 point de pourcentage des taux d'assurance nationale est annul\u00e9e pour le reste de l'exercice financier.<\/p>\n<p>Pr\u00e8s de 28 millions de salari\u00e9s \u00e9conomiseront en moyenne 330 livres sterling l'ann\u00e9e prochaine, tandis que les employeurs b\u00e9n\u00e9ficieront de cette r\u00e9duction en \u00e9conomisant pr\u00e8s de 10 000 livres sterling en moyenne (4 200 livres sterling en moyenne pour les petites entreprises et 21 700 livres sterling pour les entreprises de taille moyenne).<\/p>\n<p>Le gouvernement a \u00e9galement annonc\u00e9 l'annulation de la taxe sur les soins de sant\u00e9 et les soins sociaux, qui devait \u00eatre introduite en avril 2023.<\/p>\n<p>Employeurs<\/p>\n<p>L'augmentation de 1 000 \u00a3 de la prime pour l'emploi, qui passera de 4 000 \u00a3 \u00e0 5 000 \u00a3 le 6 avril 2022, sera maintenue.<\/p>\n<p>Les employeurs qui ont pay\u00e9 la NIC \u00e0 15,05% depuis le d\u00e9but de cette ann\u00e9e fiscale, paieront la NIC \u00e0 13,8% \u00e0 partir du 6 novembre 2022. La m\u00eame r\u00e9duction s'applique \u00e9galement pour les NIC de classe 1A et de classe 1B dues aux avantages en nature imposables accord\u00e9s aux employ\u00e9s.<\/p>\n<p>Salari\u00e9s<\/p>\n<p>Les taux pour les employ\u00e9s ont \u00e9t\u00e9 ajust\u00e9s \u00e0 12% pour le contribuable de base et \u00e0 2% pour les contribuables \u00e0 taux sup\u00e9rieur et additionnel. L'ann\u00e9e fiscale en cours, 2022\/23, a \u00e9t\u00e9 une p\u00e9riode transitoire pour eux, avec deux changements de taux cons\u00e9cutifs et un rel\u00e8vement de leur seuil de 9 880 \u00a3 \u00e0 12 570 \u00a3 par an \u00e0 partir du 6 juillet 2022.<\/p>\n<p>Cette ann\u00e9e, ils paieront :<\/p>\n<ul>\n<li>\u00c0 partir du 6 avril 2022 : 13,25% entre 9 880 et 50 270 \u00a3 et 3,25% de revenus sup\u00e9rieurs \u00e0 50 270 \u00a3.<\/li>\n<li>\u00c0 partir du 6 juillet 2022 : 13,25% entre 12 570 \u00a3 et 50 270 \u00a3 et 3,25% de revenus sup\u00e9rieurs \u00e0 50 270 \u00a3.<\/li>\n<li>\u00c0 partir du 6 novembre 2022 : 12% entre 12 570 \u00a3 et 50 270 \u00a3 et 2% de revenus sup\u00e9rieurs \u00e0 50 270 \u00a3.<\/li>\n<\/ul>\n<p>Ind\u00e9pendants<\/p>\n<p>Les travailleurs ind\u00e9pendants paieront la NIC de classe 4 \u00e0 hauteur de 9% pour le contribuable de base et de 2% pour les contribuables \u00e0 taux sup\u00e9rieur et suppl\u00e9mentaire.<\/p>\n<p>La limite des b\u00e9n\u00e9fices inf\u00e9rieurs (LPL) de la classe 4 NIC et le seuil des petits b\u00e9n\u00e9fices (SPT) de la classe 2 NIC resteront en 2022\/23 \u00e0 11 908 \u00a3 et augmenteront \u00e0 12 570 \u00a3 \u00e0 partir de 2023\/24.<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"652\">\n<tbody>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:38px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td style=\"width:85px;height:38px;\">\n<p>NIC de classe 1 pour les employ\u00e9s<\/p>\n<\/td>\n<td style=\"width:85px;height:38px;\">\n<p>NIC de classe 1 de l'employeur<\/p>\n<\/td>\n<td style=\"width:85px;height:38px;\">\n<p>Ind\u00e9pendants classe 4 NICs<\/p>\n<\/td>\n<td style=\"width:85px;height:38px;\">\n<p>Ind\u00e9pendants classe 2 NICs<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>Taux des NICs pour 2022\/23 : <\/p>\n<p>du 6 avril 22 au 5 novembre 22 (7 mois)<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>13.25% \/ 3.25%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>15.05%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>10.25% \/ 3.25%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>3,15 \u00a3 par semaine<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>Taux des NICs pour 2022\/23 :<\/p>\n<p>du 6 novembre 22 au 5 mars 23 (5 mois)<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>12% \/ 2%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>13.80%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>9% \/ 2%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>3,15 \u00a3 par semaine<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a0<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>Seuil NICs en 2022\/23 : \u00e0 partir du 6 avril 2022<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a39,880<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a39,100<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a311,908<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a311,908<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>Seuil NICs en 2022\/23 : \u00e0 partir du 6 juillet 2022<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a312,570<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>Moyenne<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width:85px;height:19px;\">\n<p>\u00a311,908<\/p>\n<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width: 312px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<td nowrap=\"nowrap\" style=\"width: 85px; height: 19px; text-align: justify;\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<p>Matteo Zaccagni<\/p>","protected":false},"excerpt":{"rendered":"<p>From 6 November 2022, the temporary 1.25 percentage point increase in National Insurance rates is being reversed for the rest of the financial year. Almost 28 million employees will save on average \u00a3330 next year, whilst employers will benefit from this reduction saving almost \u00a310,000 on average (\u00a34,200 on average for small businesses and \u00a321,700 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4095","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New changes in National Insurance rates in the 2022\/23 tax year - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/nouvelles-modifications-des-taux-dassurance-nationale-pour-lexercice-fiscal-202223\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New changes in National Insurance rates in the 2022\/23 tax year - WellTax\" \/>\n<meta property=\"og:description\" content=\"From 6 November 2022, the temporary 1.25 percentage point increase in National Insurance rates is being reversed for the rest of the financial year. 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