# National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, Section 3: Increase of employment allowance and removal of £100,000 threshold etc

Extent: E+W+S+N.I.

(1) The National Insurance Contributions Act 2014 is amended as follows.
(2) In section 1(2)(a) (the amount of the employment allowance), for “£5,000” substitute “£10,500”.
(3) In section 2 (exceptions), omit—
(a) subsections (4B) to (4G) (secondary Class 1 liability limit of £100,000 or more and receipt of de minimis state aid), and
(b) the italic heading preceding those subsections.
(4) The amendments made by this section come into force on 6 April 2025.

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Source: https://www.legislation.gov.uk/ukpga/2025/11/section/3 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.