Why have my payments to HMRC gone up?
• Employer NIC is paid in addition to an employee’s gross salary. Latest changes April 2025.
• The threshold at which Employer NIC is calculated has reduced from £758 per month to £417 p/m
• The % rate at which Employer NIC is calculated has increased from 13.8% to 15%
• Example 1: Gross Salary £800 per month. ENIC was £5.80 per month. Now £57.45 per month.
• Example 2: Gross Salary £1600 per month. ENIC was £116.20 per month. Now £177.45 per month.
• Example 3: Gross Salary £2400 per month. ENIC was £226.60 per month. Now £297.45 per month.
Breakdown #1: 800-758=42@13.8% = £5.80 previously & now 800-417=383@15% = £57.45