Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the proportion of employers who will pay (a) the same and (b) less in employer National Insurance Contributions from April 2025.

This question was answered on 12th December 2024
A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.

Around 250,000 employers will see their Secondary Class 1 NICs liability decrease and around 820,000 employers will see no change.