Amongst other recent changes, the Government has repealed the Health and Social Care levy that was being applied to the Class 1A for the 2022-2023 tax year as from 06/11/2022. Based on the bill that was published, you will need to use a 'blended' rate of 14.53% for the year end reporting. "Section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions: benefits in kind etc) has effect in relation to a Class 1A contribution to which this paragraph applies as if in subsection (5) for the words from “means” to the end there were substituted “is 14.53%”.

There is a link to the site here: Cancellation of the Health and Social Care Levy and in-year reductions in National Insurance contributions rates - GOV.UK ( 

This means that with effect from 6 November 2022, the Class 1 NICs rate reduction will have the effect of prospectively reducing the main and additional rates of Class 1 employee NICs by 1.25 percentage points to 12% and 2%. Class 1 employer NICs will also be reduced by 1.25 percentage points to 13.8%. In the case of NICs rates which apply annually there will be transitional arrangements to reduce the current rates. Class 1A (not paid monthly through RTI) and 1B will be set at 14.53% for the 2022-23 tax year.