This measure decreases the National Insurance contributions Secondary Threshold, the earnings after which an employer becomes liable to pay secondary Class 1 National Insurance contributions on a given employment, from £9,100 per year to £5,000 per year. It also:

• increases the Secondary Class 1 National Insurance contributions rate from 13.8% to 15%
• increases the maximum Employment Allowance from £5,000 to £10,500
• removes the £100,000 eligibility threshold that currently applies to the Employment Allowance

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