Market leading insight for tax experts
View online issue

NICs rates and thresholds for 2025/26

The Social Security (Contributions) (Rates Limits and Thresholds Amendments National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations SI 2025/288 extend the zero-rate of secondary Class 1 NICs for employers of veterans for 2025/26.

The regulations also set out the annually re-rated NICs rates limits and thresholds for 2025/26 confirming the Autumn Budget 2024 announcements.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top