Answers · UK 2025/26
What is the employer NI rate UK 2025?
From 6 April 2025, the employer National Insurance rate rose from 13.8% to 15%. The Secondary Threshold (the point above which employers pay NI) dropped from £9,100 to £5,000 per year. The Employment Allowance increased to £10,500 to offset costs for smaller businesses.
Full answer
Changes from 6 April 2025 (Budget): employer NI rate: 13.8% → 15% on earnings above the Secondary Threshold. Secondary Threshold: £9,100/year → £5,000/year (£96.15/week). This means employers start paying NI on lower wages than before. Employment Allowance: raised from £5,000 to £10,500 — sole director companies can now claim (previously excluded). Effect on payroll: a worker earning £30,000 cost their employer an extra £865 per year in employer NI from April 2025 (combining rate increase and lower threshold). Hiring incentives: the Freeports employer NI zero rate and the under-21 / under-25 apprentice zero rate (up to Upper Secondary Threshold of £50,270) remain in place. For salary sacrifice: employer savings on employer NI are higher at 15% — making pension salary sacrifice even more attractive. Many employers share some or all of these savings with employees via enhanced pension contributions.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.