The change came into effect on November 6.
The cancellation of the 1.25 percentage point rise in National Insurance came into effect on November 6. When announcing the reversal, the Treasury said most workers will receive a cut to their National Insurance Contribution directly via their employer’s payroll in their November pay, although some may be delayed to December or January.
The levy was devised by Mr Sunak when he was chancellor to pay for social care and deal with the NHS backlog. It was expected to raise around £13 billion a year to fund social care and deal with the NHS backlog which has built up due to the Covid pandemic.
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