Employers’ National Insurance - 6 April 2025

There are changes to the National Insurance employers pay that take effect from 6 April.

The percentage rate of Employers’ National Insurance (NI) that’s paid on an employee’s earnings increases to 15% (from 13.8%).

The threshold that an employee needs to be earning before any Employers’ NI is due drops to £5,000 a year. Previously this was £9,500.