This bill increases employer National Insurance contributions from 13.8% to 15% and lowers the threshold at which employers pay these contributions from £175 to £96 per week, while protecting care, health, and small businesses through exemptions and a doubled employment allowance.
A Bill to make provision about secondary Class 1 contributions.
Status: Act of Parliament
Current House: Unassigned
Stage: Royal Assent
Sponsored by: Rachel Reeves, Lord Livermore
Introduced: 2024-11-13
Royal Assent: 2025-04-03