4 articles tagged with Employer National Insurance.
Employer NI rose to 15% in April 2025 with the threshold cut to GBP 5,000. See the full cost per employee, Employment Allowance of GBP 10,500, and planning strategies.
The GBP 10,500 Employment Allowance cuts employer NI, but a company whose only employee is its sole director usually cannot claim it. Here is the rule and the planning around it.
Hiring a subcontractor looks cheaper than an employee, but employer NI, holiday and status risk change the maths. A side-by-side cost comparison for small businesses.
In April 2025, employer NI rose from 13.8% to 15% and the threshold dropped to £5,000. How this affects salary negotiations, hiring decisions and your take-home pay.