The Chancellor announced plans to freeze the employer National Insurance threshold until 2028
The National Insurance secondary threshold will remain at £9,100 until April 2028. However, the government confirmed that 40% of businesses will not be affected as they will be able to offset the freeze by using the £5,000 employment allowance. This effectively removes the requirement to pay employer NICs, so the measure will primarily affect the largest employers. Chancellor Jeremy Hunt said: ‘The most profitable businesses with the broadest shoulders will also be asked to bear more of the burden. The threshold for employer National Insurance contributions will be fixed until April 2028, but the employment allowance will continue to protect 40% of businesses from paying any NICs at all.’
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