Smart Salary Planning: How to Use Employment Allowance to Your Advantage

Smart Salary Planning: How to Use Employment Allowance to Your Advantage

Understanding the 2025/26 National Insurance Changes From 6 April 2025, employer costs have increased sharply. The rate of Employer’s National Insurance Contributions (NICs) has risen from 13.8% to 15%, while the secondary threshold—the level of earnings above which NICs become payable—has dropped significantly, from £9,100 to £5,000 per year. This means employers now pay NICs […]