20/05/2026
Payroll Costs – Employer national insurance contributions

From April 2025 the Government reformed the employment allowance, which is a relief that essentially discounts national insurance contributions.
Your Charity may now be able to claim the employment allowance, which was increased from £5,000 to £10,500. The previous £100,000 eligibility threshold for claiming this allowance has been removed.
Please check with your payroll provider or your internal payroll team, if they have claimed this on your behalf.
If you have any questions, then please feel free to get in touch with James Alesbury on 023 8046 1222 or email James Alesbury.

