Reduction to Employee National Insurance

Most employees will pay less in national insurance from 6 January 2024.

National insurance contributions will be cut from 12% to 10%, on earnings of between £12,570 and £50,270 a year. This means that employees will start benefitting from the reduction in the first pay of the New Year.

This legislation change will be updated within your payroll software or by your payroll provider, so that the correct calculations are made to employees’ salary as soon as the first pay period from 6th January starts.

However, Directors NI is different to those of employees.  During 2023/2024, there are 9 months at 12% and 3 months at 10%, so the blended directors’ rate is 11.5%.

So, for the 2024/2025 tax year (for payments from 6th April 2024) the annual rate for directors then aligns with employee period-based percentage becomes 10%.

To read more on these changes and more from the HMRC, please go to the link below:

If you have your payroll already set up with NRB, you do not need to worry, we have this covered for you. 

However, if you are interested in looking at NRB’s payroll service offering please go to or email


Integrity is at the forefront of everything we do as we apply the strongest ethical and moral rigour across how we work and assist our clients.

At NR Barton we understand the importance of trust and through our integrity we make sure this underpins absolutely everything we do.

We like to do the best for our clients and this isn’t always easy. We aren’t afraid to use our integrity to confront difficult situations. We firmly believe that acting with our utmost integrity those difficult conversations will help to build our trust with our clients. Sometimes the difficult option is the best.

It is also our integrity that has helped us to build a strong local relationship in our market place and the thrive as a business for the last seventy years.

We’re here for the long term and our integrity will help us to achieve that.