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National Insurance Hike 2025: Why Salary Sacrifice Leasing Is a Smart Move for Employers

SalSac's Guide to Managing Rising Costs


Contents

  1. Changes to National Insurance in 2025

  2. Impact of the NI Increase on Employer Costs

  3. Why Salary Sacrifice Is Essential Amid NI Changes

  4. Strategies to Offset Rising Business Costs

  5. How SalSac Supports Businesses During These Changes



Changes to National Insurance in 2025


The 2024 Autumn Budget introduced significant adjustments to National Insurance (NI), which will take effect in the 2025/26 tax year. Chancellor Rachel Reeves announced these changes, which are projected to generate £25 billion annually for public services and economic stability. Key updates include:


  • Lower Threshold: The earnings level at which employers begin paying NI will decrease from £9,100 to £5,000.

  • Increased Rate: Employer NI contributions will rise from 13.8% to 15%.


These shifts represent the largest single hike in employer NI contributions in recent years and pose a notable challenge for UK businesses.


Impact of the NI Increase on Employer Costs


The combination of a reduced threshold and a higher contribution rate will significantly elevate payroll expenses for employers.


  • Employers will pay an extra £770 annually per minimum wage employee (full-time), and approximately £900 more per employee earning the median UK salary.

  • Businesses with larger workforces or higher average salaries will see these costs add up rapidly.


While small businesses can benefit from a doubled Employment Allowance, increased to £10,500, larger organizations face the challenge of balancing rising costs while staying competitive.


Why Salary Sacrifice Is Essential Amid NI Changes


Salary sacrifice allows employees to allocate part of their pre-tax income to benefits like leasing an electric car, reducing their taxable salary. This arrangement offers dual benefits:


  1. Employer Savings: Since the sacrificed portion of the salary is excluded from NI calculations, employers pay less in contributions.

  2. Employee Savings: Employees also save on their own NI contributions whilst enjoying the benefit of a new green electric vehicle.


In light of the upcoming NI changes, salary sacrifice is an effective tool for employers to mitigate increased costs while supporting employee financial well-being.


Strategies to Offset Rising Business Costs


Implementing salary sacrifice is a cost-effective way for businesses to manage the impact of NI changes. Here’s how it helps:


  • Reduced Payroll Costs: Employers pay less in NI, saving thousands annually, depending on the size of their workforce.

  • Tax Band Management: For higher earners, salary sacrifice can help them avoid moving into higher tax brackets.


How SalSac Supports Businesses During These Changes


At SalSac, we understand the pressures businesses face as NI costs rise. Our mission is to provide innovative solutions that benefit both employers and employees.


  • Streamlined Salary Sacrifice Management: Our platform simplifies the setup and administration of salary sacrifice leasing.

  • Seamless Payroll Integration: SalSac integrates effortlessly with payroll systems, reducing administrative complexity.

  • Tailored Guidance: Whether optimizing an existing pension scheme or establishing a new one, we’re here to help you navigate these changes.


Let SalSac show you how to leverage salary sacrifice leasing to ease cost pressures and demonstrate your commitment to employees' financial health.


Take Action Today: Contact us to learn how SalSac can support your business through the 2025 National Insurance changes.



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