In the 2024 Autumn Budget, the Chancellor Rachel Reeves announced changes to National Insurance rates paid by employers. These came into effect on 6th April 2025 at the start of the new 2025/26 tax year.
The government introduced the changes with the aim of raising revenue for public finances. Employees themselves do not face any increase in the National Insurance rates they pay.
In this blog, we outline some of the key National Insurance changes. And we look at how better working-time management can help with payroll calculations.