The additional NIC rate will not only apply to employee NICs, but also to the amount paid by employers, both for salaries and on any benefits in kind provided to employees such as company cars, health insurance, etc. If you run your own business and employ other people, or yourself through your company, this is something to keep in mind when looking at remuneration planning. As your advisors, we can review this with you to make sure you are forewarned of the potential increases, and how best to plan accordingly.