Ian Holloway points out that claiming the employment allowance in 2025/26 needs some extra care because legislation and payroll software specifications are conflicting.
The Autumn Budget 2024 and the December 2024 Employer Bulletin states that for paydays on and after 6 April 2025:
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the National Insurance Contribution (NICs) secondary (employer) threshold reduces from £9,100 to £5,000 per annum; and
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the rate of secondary NICs on earnings above the secondary threshold increases from 13.8% to 15%.
All of this will be legislated by an act of Parliament, currently progressing as
