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10 Chartered Accountants

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Employers squeezed as wages and National Insurance rise
20 November 2024

In Chancellor Rachel Reeves’ 2024 Autumn Budget, she announced over £40 billion of tax increases, as the Government attempts to fill a £22 billion gap in public finances.

The headline measure was a rise in employer National Insurance Contributions (NICs), from 13.8 per cent (where applicable) to 15 per cent.

The Chancellor also reduced the threshold at which employers need to start paying NICs, from £9,100 to £5,000 per year. Both changes will apply from 6 April 2025.

An increase in Employment Allowance to £10,500, and the removal of the £100,000 threshold, offers support to around 865,000 of the smallest businesses – but other employers may be facing a perfect storm of rising costs.

The cost of employment

Alongside the rise in NICs for employers, the Chancellor announced a rise in the National Living Wage (NLW) from April 2025 to £12.21, a 6.7 per cent increase from the current rate of £11.44.

This equates to pay worth an additional £1,400 per year for a full-time worker over the age of 21.

Coupled with the cost of increased NICs, businesses are set to see a significant increase employment costs.

Sectors with a high proportion of casual and flexible workers, such as hospitality, retail and leisure, will be disproportionately affected.

For advice on managing your business costs and planning around Budget measures, please contact our team.

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