2025/26 rates — 15% above the £5,000 secondary threshold, plus the £10,500 Employment Allowance.
From April 2025 the secondary (employer) threshold dropped from £9,100 to £5,000 and the rate rose from 13.8% to 15%. The Employment Allowance increased to £10,500 and the £100,000 NI-bill cap was removed, so most SMEs can now claim regardless of size — but groups of companies still only get one allowance between them.
Independent UK editorial covering the costs, risks and trends behind this tool.