{"id":27179,"date":"2025-04-01T15:19:12","date_gmt":"2025-04-01T15:19:12","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/?post_type=knowledge&#038;p=27179"},"modified":"2026-03-31T15:10:29","modified_gmt":"2026-03-31T15:10:29","slug":"employer-national-insurance","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/employer-national-insurance\/","title":{"rendered":"Employer National Insurance: rates and thresholds for small businesses"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">When you employ people, you have to pay National Insurance for each employee. This is on top of the National Insurance contributions (NICs) taken from their wages.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employee National Insurance contributions are set to rise on 5 April 2025, which was first announced as part of the government\u2019s Autumn Budget 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But what exactly is changing and how will it affect small business owners? Read on for more information about a National Insurance increase for employers, plus the current bands and how to calculate payments.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#what-is\">What is employer National Insurance?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#bands\">What are the National Insurance bands for employers?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#changes\">National insurance changes for 2025<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#calculate\">How to calculate National Insurance<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#when\">When do you pay National Insurance?<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is\">What is employer National Insurance?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s a legal requirement for businesses to pay National Insurance contributions for each of their employees.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to note that employer NICs are a separate cost to the business, based on an employee\u2019s wages. Employees also pay NICs, which are deducted from their wages.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All National Insurance contributions go towards important services like the NHS and the state pension.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employers make a secondary contribution to their employees\u2019 Class 1 National Insurance \u2013 paid at a percentage of their earnings above a certain threshold.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re looking for information on <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/how-to-pay-national-insurance-when-self-employed\/\" data-type=\"knowledge\" data-id=\"1440\">how the self-employed pay National Insurance<\/a>, read our dedicated guide.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"bands\">What are the National Insurance bands for employers?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">NICs paid by employers are known as secondary contributions.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the 2025-26 tax year, NICs will be paid 15 per cent above the \u00a35,000 secondary threshold (which equates to \u00a3417 a month or \u00a396 a week).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is a change from the 2024-25 tax year, which saw NICs paid at 13.8 per cent above the secondary threshold of \u00a39,100 a year (which equated to \u00a3758 a month or \u00a3175 a week).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employers don\u2019t pay any National Insurance if their employees earn below the secondary threshold.<\/p>\n<\/div>\n\n\n\n<div id=\"nba-body-001\">\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-rates-for-employee-nics\">Rates for employee NICs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019ll also pay Class 1 National Insurance contributions on behalf of your employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You deduct National Insurance from their pay on earnings between:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">the primary threshold: \u00a31,048 monthly or \u00a3242 weekly<\/li>\n\n\n\n<li class=\"wp-block-list-item\">the upper earnings limit: \u00a34,189 monthly or \u00a3967 weekly<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For the 2025-26 tax year, the main rate of employee National Insurance is eight per cent. The upper earnings limit is two per cent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"changes\">National Insurance changes <strong>for 2025<\/strong> \u2013 what do employers need to know?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As part of the <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-news\/autumn-budget-for-small-businesses\/\" data-type=\"knowledge\" data-id=\"25715\">Autumn Budget 2024<\/a>, the Chancellor Rachel Reeves announced a National Insurance increase and reduced the threshold at which employers start paying it.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These changes are intended to raise \u00a325 billion towards public finances and allow the government to stick to its manifesto pledge not to increase income tax, National Insurance, or VAT for working people.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-new-national-insurances-rates\">New National Insurances rates<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From April 2025, the rate paid by employers will increase from 13.8 per cent to 15 per cent.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means the amount you pay in National Insurance for each employee will increase.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>2024-25<\/strong><\/td><td><strong>2025-26<\/strong><\/td><\/tr><tr><td><strong>National Insurance rate<\/strong><\/td><td>13.8%<\/td><td>15%<\/td><\/tr><tr><td><strong>Annual threshold<\/strong><\/td><td>\u00a39,100<\/td><td>\u00a35,000<\/td><\/tr><tr><td><strong>Monthly threshold<\/strong><\/td><td>\u00a3758<\/td><td>\u00a3417<\/td><\/tr><tr><td><strong>Weekly threshold<\/strong><\/td><td>\u00a3175<\/td><td>\u00a396<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-how-can-employers-reduce-the-impact-of-higher-nics\">How can employers reduce the impact of higher NICs?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">To reduce the amount you pay in NICs as an employer, you can claim the <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/what-is-employment-allowance\/\" data-type=\"knowledge\" data-id=\"1164\">employment allowance<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This has been increased to \u00a310,500 for the 2025-26 tax year, up from \u00a35,000 for the 2024-25 tax year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can claim the employment allowance if their Class 1 National Insurance liabilities were less than \u00a3100,000 in the previous tax year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The employment allowance reduces the amount you pay in NICs every time you run payroll until you\u2019ve used up the full allowance or the tax year ends.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to note that you have to <a href=\"https:\/\/www.gov.uk\/claim-employment-allowance\/how-to-claim\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">apply for the employment allowance<\/a> as it isn\u2019t automatically applied.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"calculate\"><strong>How to calculate National Insurance as an employer<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To work out how much National Insurance you need to pay for each employee, you\u2019ll need to calculate how much they earn above the secondary threshold and multiply this by your NICs rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s an example for an employee who earns an annual salary of \u00a345,000 during the 2024-25 tax year:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Their weekly wage would work out at \u00a3865, which is \u00a3690 above the \u00a3175 threshold.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">\u00a3690 x 13.8 per cent = \u00a395.22<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This means you\u2019d be paying a weekly sum of \u00a395.22 in employer contributions (equal to \u00a3412 a month and \u00a34,951 a year).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the 2025-26 tax year, the amount you\u2019d need to pay will increase to 15 per cent above a \u00a396 weekly threshold.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means you\u2019d pay 15 per cent on \u00a3769 which works out at \u00a3115.35 a week, \u00a31,384 a month, or \u00a35,998 a year.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"when\">When do you pay National Insurance as an employer?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employers are required to deduct an employee&#8217;s NICs from their salary. This will be done weekly or monthly, depending how you pay your employees.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On top of this, you\u2019ll need to report and pay your employer NICs to HMRC on a regular basis, with payments made in a timely manner.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Failure to pay NICs on time or incorrect reporting could result in a <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/hmrc-penalties-for-self-assessment\/\" data-type=\"knowledge\" data-id=\"1399\">penalty from HMRC<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important for businesses to budget for employer NICs as they can have an impact on <a data-type=\"knowledge\" data-id=\"972\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/cash-flow\/what-is-a-cash-flow-forecast\/\">cash flow<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-more-guides-for-small-businesses\">More guides for small businesses<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/what-is-rti-a-guide-to-hmrcs-payroll-regulation\/\" data-type=\"knowledge\" data-id=\"27145\">What is RTI? A guide to HMRC\u2019s payroll regulation<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/right-to-work-checks-and-share-codes\/\" data-type=\"knowledge\" data-id=\"1268\">Share code checks \u2013 how to check an employee\u2019s right to work<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/health-and-safety-guide\/\" data-type=\"knowledge\" data-id=\"1281\">Health and safety guide for small businesses<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a data-type=\"knowledge\" data-id=\"1383\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/ern-number\/\">What is an employer reference number?<\/a><\/li>\n<\/ul>\n\n\n\n<div id=\"nba-body-end\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What are the latest National Insurance rates and thresholds for employers?<\/p>\n","protected":false},"author":44,"featured_media":27180,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"","sb_review_date":"","sb_enable_content_gating":false,"footnotes":""},"categories":[344,342],"hidden-category":[],"coauthors":[20],"class_list":["post-27179","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-business-tax","category-staff"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Employer National Insurance: latest rates and thresholds<\/title>\n<meta name=\"description\" content=\"What are the rates for employer National Insurance contributions and what are the National Insurance changes 2025 small businesses need to know about?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/employer-national-insurance\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Explained: National Insurance increase for employers\" \/>\n<meta property=\"og:description\" content=\"Read up on the latest National Insurance rates and thresholds, plus important changes due in 2025.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/employer-national-insurance\/\" \/>\n<meta property=\"og:site_name\" content=\"Simply Business UK\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/simplybusiness\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-31T15:10:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/11\/employer-national-insurnace.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"815\" \/>\n\t<meta property=\"og:image:height\" content=\"549\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Employer National Insurance: rates and thresholds for small businesses\" \/>\n<meta name=\"twitter:site\" content=\"@simplybusiness\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Conor Shilling\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/employer-national-insurance\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/employer-national-insurance\/\"},\"author\":{\"@type\":\"Person\",\"name\":\"Conor Shilling\",\"description\":\"Conor Shilling is a professional writer with over 10 years\u2019 experience across the property, small business, and insurance sectors. 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