From 6th April 2025 (the official start of the new financial year) there will be two changes to employer national insurance, these are:
The rate of employers' NICs will increase from 13.8% to 15%.
The level at which employers start paying NICs (the secondary threshold) will reduce from £9,100 to £5,000. This means an employer will start to pay NICs on salaries above £5000.
Even though to support this the government has increase the Employment Allowance, Parish Council's are not entitled to the employment allowance.
Here are two free online calculators which are helpful in predicting upcoming employers' NIC liabilities:
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