{"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":"nuove-modifiche-alle-aliquote-dellassicurazione-nazionale-nellanno-fiscale-202223","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\/","title":{"rendered":"Nuove modifiche alle aliquote dell'assicurazione nazionale nell'anno fiscale 2022\/23"},"content":{"rendered":"<p>A partire dal 6 novembre 2022, l'aumento temporaneo di 1,25 punti percentuali delle aliquote dell'assicurazione nazionale viene annullato per il resto dell'esercizio finanziario.<\/p>\n<p>Quasi 28 milioni di dipendenti risparmieranno in media 330 sterline il prossimo anno, mentre i datori di lavoro beneficeranno di questa riduzione risparmiando in media quasi 10.000 sterline (4.200 sterline in media per le piccole imprese e 21.700 sterline per le medie imprese).<\/p>\n<p>Il governo ha anche annunciato la cancellazione del prelievo per l'assistenza sanitaria e sociale, che avrebbe dovuto essere introdotto nell'aprile 2023.<\/p>\n<p>Datori di lavoro<\/p>\n<p>L'aumento dell'indennit\u00e0 di occupazione di 1.000 sterline da 4.000 a 5.000 sterline, previsto per il 6 aprile 2022, rimarr\u00e0 in vigore.<\/p>\n<p>I datori di lavoro che hanno pagato la NIC a 15,05% dall'inizio di questo anno fiscale, pagheranno la NIC a 13,8% dal 6 novembre 2022. La stessa riduzione si applica anche alla NIC di Classe 1A e Classe 1B dovuta a prestazioni in natura imponibili fornite ai dipendenti.<\/p>\n<p>I dipendenti<\/p>\n<p>Le aliquote per i dipendenti sono state riportate a 12% per i contribuenti ad aliquota base e a 2% per i contribuenti ad aliquota superiore e aggiuntiva. L'anno fiscale in corso, il 2022\/23, \u00e8 stato un periodo transitorio per questi contribuenti che ha comportato due cambiamenti consecutivi delle aliquote e l'innalzamento della loro soglia da 9.880 a 12.570 sterline all'anno a partire dal 6 luglio 2022.<\/p>\n<p>Quest'anno pagheranno:<\/p>\n<ul>\n<li>Dal 6 aprile 2022: 13,25% tra 9.880 e 50.270 sterline e 3,25% di reddito superiore a 50.270 sterline.<\/li>\n<li>Dal 6 luglio 2022: 13,25% tra 12.570 e 50.270 sterline e 3,25% di reddito superiore a 50.270 sterline.<\/li>\n<li>Dal 6 novembre 2022: 12% tra 12.570 e 50.270 sterline e 2% di reddito superiore a 50.270 sterline.<\/li>\n<\/ul>\n<p>Lavoratore autonomo<\/p>\n<p>I lavoratori autonomi pagheranno la classe 4 NIC a 9% per i contribuenti ad aliquota base e a 2% per i contribuenti ad aliquota superiore e aggiuntiva.<\/p>\n<p>Il limite inferiore dei profitti (LPL) della Classe 4 NIC e la soglia dei piccoli profitti (SPT) della Classe 2 NIC rimarranno nel 2022\/23 a 11.908 sterline e aumenteranno a 12.570 sterline dal 2023\/24 in poi.<\/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 di classe 1 per i dipendenti<\/p>\n<\/td>\n<td style=\"width:85px;height:38px;\">\n<p>Datore di lavoro classe 1 NIC<\/p>\n<\/td>\n<td style=\"width:85px;height:38px;\">\n<p>Lavoratori autonomi classe 4 NIC<\/p>\n<\/td>\n<td style=\"width:85px;height:38px;\">\n<p>Lavoratori autonomi classe 2 NIC<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>Aliquote NICs per il 2022\/23: <\/p>\n<p>dal 6 aprile 22 al 5 novembre 22 (7 mesi)<\/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 sterline a settimana<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" style=\"width:312px;height:19px;\">\n<p>Aliquote NICs per il 2022\/23:<\/p>\n<p>dal 6 novembre 22 al 5 marzo 23 (5 mesi)<\/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 sterline a settimana<\/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>Soglia NIC nel 2022\/23: dal 6 aprile 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>Soglia NIC nel 2022\/23: dal 6 luglio 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>Media<\/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\/it\/nuove-modifiche-alle-aliquote-dellassicurazione-nazionale-nellanno-fiscale-202223\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\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. 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;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/it\/nuove-modifiche-alle-aliquote-dellassicurazione-nazionale-nellanno-fiscale-202223\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-22T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-25T17:56:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marcello Silvestri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marcello Silvestri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\\\/\"},\"author\":{\"name\":\"Marcello Silvestri\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\"},\"headline\":\"New changes in National Insurance rates in the 2022\\\/23 tax year\",\"datePublished\":\"2022-09-22T23:00:00+00:00\",\"dateModified\":\"2023-09-25T17:56:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\\\/\"},\"wordCount\":295,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"articleSection\":[\"Taxation\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/new-changes-in-national-insurance-rates-in-the-202223-tax-year\\\/\",\"name\":\"New changes in National Insurance rates in the 2022\\\/23 tax year - 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