Income tax and national insurance

New and updated

• Type:

  Employment law guide

  Pay As You Earn

  Updated to reflect the June 2025 Spending Review announcement on Winter Fuel Payment recovery for households with taxable income over £35,000.

• Type:

  Employment law guide

  Basic pay and benefits

  Updated with advisory fuel rates for company cars applying from 1 June 2025.

• Type:

  Quick reference

  National insurance lower earnings limit

  Updated to include the rate of the lower earnings limit for 2025/26.

• Date:

  30 October 2024

  Type:

  Commentary and insights

  Employment experts react to Rachel Reeves's Budget

  The Budget, the first in the UK by a female chancellor, was designed to fill a public spending black hole, boost public services, secure financial compensation for victims of scandals, and maintain defence spending. Labour has sought to stand by its manifesto commitments and not apply extra taxes to 'working people'. However, as our panel of experts says, businesses will see considerable added costs.

• Date:

  30 October 2024

  Type:

  News

  Budget 2024: Employers' national insurance up to 15%

  Chancellor Rachel Reeves has confirmed there will be a rise in employers' national insurance contributions to 15%, a lower figure than anticipated.

• Type:

  Legal timetable

  Increase in employer NICs and changes to employment allowance

  As announced in the Autumn Budget 2024, the rate of employer national insurance contributions increases from 13.8% to 15%.

• Date:

  18 October 2024

  Type:

  News

  Employers' national insurance: will it go up and when?

  With the Treasury reportedly considering an increase in national insurance contributions for employers in the upcoming Budget, what does this mean for HR and payroll teams?

• Date:

  6 February 2023

  Type:

  Commentary and insights

  Hybrid working and tax: what employers need to know

  The now-defunct Office for Tax Simplification recently highlighted the need for tax policy to be aligned with modern working practices, including hybrid and remote working from overseas. Susan Ball, employment solutions partner at audit, tax and consulting firm RSM UK, looks at what employers need to know from a tax perspective.

• Date:

  17 November 2022

  Type:

  News

  Autumn Statement: National living wage for 2023 confirmed

  The Chancellor of the Exchequer has confirmed an increase to the national living wage and significant tax rises in his Autumn Statement today.

• Type:

  Legal timetable

  Rise in national insurance contributions reversed

  The decision to increase national insurance contributions (NICs) by 1.25% is reversed.