The reversal of April 2022's 1.25% rise in National Insurance rates for employees and employers took effect across the UK from 6 November 2022.

The tax cut was announced by the government on 22 September, as part of the reversal of the Health and Social Care Levy.

Most employees will start to receive this tax cut directly through payroll between November 2022 and February 2023, and this means working people will keep more of the money they earn.