Tristan Noyes looks at recent changes to Employer’s National Insurance contributions and how they work.
Three main changes to Employer’s National Insurance contributions (NICs) were announced in last October’s Autumn Statement, all of which came into effect from 6 April 2025:
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The rate of Employer’s NICs increased from 13.8% to 15%.
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The threshold at which Employer’s NICs start to be due reduced from £9,100 to £5,000 per employee.
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The employment allowance (EA) went up from £5,000 to £10,500, with a removal of the £100,000 test which previously prohibited larger employers from claiming it.
Winners and losers
The interaction of these changes will result in winners and,
