an increase of NI rates by 1.25 percentage points for the 2022–23 tax year, breaking its 2019 manifesto promise. From 2023, a new health and social care levy charged at the 1.25% rate would be introduced with NI rates reverting to their previous rates. This move was reversed by new chancellor Kwasi Kwarteng effective 6 November 2022. In the early 2000s the lower threshold for employee contributions was aligned with the standard personal allowance for Income Tax but has since diverged significantly, as illustrated in the following table. The upper limit is currently set at the figure at which the higher rate of Income Tax becomes chargeable for a person on the standard personal allowance for Income Tax in all parts of the UK except Scotland (which can set its own level for the tax threshold, but not for the NI upper limit). For 2015-16 there was therefore up to £304.80 payable by someone who has not reached the point where they are liable for Income Tax. This has risen to £352.80 for 2016–17, to £400.32 for 2017–18, to £411.12 for 2018-19 and to £464.16 for 2019–20. This fell to £360 for 2020–21. The current Government's manifesto in the 2019 General Election promised to restore the parity between the NI and Tax thresholds by the end of their first term in office. The limits were harmonised on 6 July 2022. The limits and rates for the following tax year are normally announced at the same time as the Autumn budget made by the Chancellor of the Exchequer. Current rates are shown on the hmrc.gov.uk website. The calculation of contributions for employees has to be made on each pay period (for non-directors of a company). As a result and unlike UK income tax, a weekly paid employee will face a charge in any week where earnings exceed 1/52 of the annual limit. It is therefore possible for a charge to arise on someone who earns below the limit on an annual basis but who has occasional payments above the weekly limit. A further complication is that an employee has an allowance per employer, unlike income tax where the allowance is split between employers via the person's tax code. So a person with two low paid jobs would pay less, possibly nothing, than someone who earned the same amount from one job. Notes See also H.M. Stationery Office Collection A collection of