NALC have published an advice note on the impact of recent changes to employer's National Insurance Contributions.  The advice note covers both the fall in the threshold at which they need to be paid from £9,100 to £5,000 as well as the rise in the rate the employer's contributions. It also provides guidance on budgeting for these changes and so is essential reading for any local council that employs a member of staff earning more than £5,000 a year.