Increase in employer NICs and changes to employment allowance

As announced in the Autumn Budget 2024, the rate of employer national insurance contributions (NICs) increases from 13.8% to 15%.

This will happen on the 6th April 2025.  

The secondary threshold, at which employers become liable to pay NICs reduces from £9,100 to £5,000 until 5 April 2028. After this date the threshold will be uprated in line with the Consumer Price Index.

The employment allowance, which entitles employers to claim money off their liability for employer NICs, increases from £5,000 to £10,500 and the £100,000 eligibility threshold for employment allowance is removed.