Transform 70: Summer 2025
Employer National Insurance Contributions - have risen from 6 April 2025
Churches need to be aware that there are two changes to employers’ national insurance that have taken effect from 6 April 2025.
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Employers NI contribution has risen to 15% (previously 13.8%) and this includes those who are of pensionable age and still working.
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The earnings thresholds have dropped which means that employers will now need to pay NI contributions for any staff member who earns more than £5000 per annum (previously £9,100 per annum)
Both these changes involve significant extra costs for churches who have employed staff or appointed ministers.
Click here
to find more information on this.
Employers will have needed to make sure these changes are included in payroll from 6 April 2025 onwards. We would suggest that you also make staff aware of the two changes as these will affect the numbers they see on their payslips, even though the costs are met by the employer.
To ensure that everyone has the full picture with regards to the 2025-26 Tax year, it is also important to note to members that the Employment Allowance has increased in 2025-26 from £5,000 to £10,500, which will offset the first £5,500 of the rise in employer’s NI contributions for most churches - and may actually reduce the amount of NI paid in 2025-26 compared to 2024-25.
Please
see this link for more details.
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