
By MAR Accountants
5 min read
From April 2025, there will be significant changes to Class 1 (Secondary) Employer’s National Insurance Contributions (NICs): • The Employer’s NIC rate will increase from 13.8% to 15%. • The Employer NIC threshold (the salary above which Employer’s NIC is payable) will drop from £9,100 to £5,000 per year. Employment Allowance Employment Allowance (EA) increases […]