Employment Allowance changes: from £5,000 to £10,500 per annum, effective from 6 April 2025
Employment Allowance: Enhanced support for small businesses
To mitigate the impact of the forthcoming increase in employer National Insurance contributions (NICs), the Government has announced an increase in the Employment Allowance from £5,000 to £10,500 per annum, effective from 6 April 2025.
Furthermore, the previous eligibility cap of £100,000 in employer NICs has been abolished, meaning all qualifying employers with NIC liabilities may now benefit.
