Written Question·Treasury·UIN 94755
Employers' Contributions: Tax Thresholds
Tabled: 26 November 2025
Answered: 5 December 2025
Question
Mims Davies
Conservative — East Grinstead and Uckfield
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on disabled people in full-time work.
Answer
Dan TomlinsonBusinesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.The OBR expect that employment le...
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