{"id":8921,"date":"2026-03-20T15:29:35","date_gmt":"2026-03-20T15:29:35","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=8921"},"modified":"2026-04-07T11:26:43","modified_gmt":"2026-04-07T11:26:43","slug":"kmu-das-ruckgrat-grosbritanniens-und-die-last-die-ihnen-auferlegt-wird","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/de\/einblicke\/kmu-das-ruckgrat-grosbritanniens-und-die-last-die-ihnen-auferlegt-wird\/","title":{"rendered":"KMU: Das R\u00fcckgrat Gro\u00dfbritanniens - und die Last, die ihnen aufgeb\u00fcrdet wird\u00a0"},"content":{"rendered":"

Since Labour’s election victory in July 2024, small and medium-sized enterprises have faced a succession of policy and legislative changes that have materially altered the cost of doing business<\/a> and the environment in which they operate. In this piece, I look at what SMEs mean to the UK economy, what has changed, and what the next twelve months may hold.  <\/strong><\/p>\n\n\n\n

Warum KMU wichtig sind: Die Zahlen hinter der Geschichte<\/strong> <\/h2>\n\n\n\n

There is a tendency, when politicians talk about<\/a> the economy, to reach for the large-firm examples \u2014 the major manufacturers, the listed banks, the global<\/a> tech platforms. The story of British business, however, is not told in those board rooms. It is told in the workshops, consulting rooms, retail units, restaurants, care homes and offices of the UK’s 5.7 million small and medium-sized enterprises. <\/p>\n\n\n\n

The statistics are striking. According to the most recent government<\/a> business population estimates, SMEs account for 99.9% of all private<\/a> sector businesses in the UK. They collectively employ around 16.6 million people \u2014 approximately 60% of the entire private sector workforce \u2014 and generate over \u00a32.8 trillion in annual turnover, representing 52% of total private sector output. <\/p>\n\n\n\n

Contrary to the impression sometimes given, this is not simply a legacy of the past. SME<\/a> numbers have grown by 59% since 2000, and a 2025 CEBR report attributed to SMEs 60% of private-sector job growth and 70% of innovation output. A separate Barclays analysis published last year concluded that if UK SMEs invested at the same rate as larger companies, it would unlock an additional \u00a360 billion of investment annually into the UK economy. The government’s own figures suggest that accelerating SME growth by just 1% a year could add \u00a3320 billion to the economy by 2030, benefiting both small and medium enterprises. <\/p>\n\n\n\n

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\u201cDie Gesundheit des KMU-Sektors ist keine Nischenfrage der Politik. Sie ist einer der wichtigsten Faktoren daf\u00fcr, ob die Wachstumsziele des Vereinigten K\u00f6nigreichs verwirklicht werden.\u201d<\/em><\/strong> <\/p>\n<\/blockquote>\n\n\n\n

Der Herbsthaushalt 2024: Ein Wendepunkt f\u00fcr die Kosten von KMU<\/strong> <\/h2>\n\n\n\n

Die Labour<\/a> government’s first Budget, delivered by Chancellor Rachel Reeves in October 2024, was the policy event that most immediately and materially affected SME profitability. While the headline rate of Corporation Tax remained unchanged \u2014 capped at 25% for the duration of this Parliament \u2014 two announcements in particular sent shockwaves through the small business community. <\/p>\n\n\n\n

Arbeitgeberbeitr\u00e4ge zur Sozialversicherung<\/strong> <\/h3>\n\n\n\n

Die bedeutendste Einzel\u00e4nderung war die Erh\u00f6hung der Sozialversicherungsbeitr\u00e4ge der Arbeitgeber (NICs). Der Satz stieg von 13,81 TP3T auf 151 TP3T, und \u2013 was entscheidend ist \u2013 die Schwelle, ab der Arbeitgeber Sozialversicherungsbeitr\u00e4ge zahlen m\u00fcssen, wurde von 9.100 \u00a3 auf 5.000 \u00a3 pro Mitarbeiter gesenkt. Die kombinierten Auswirkungen eines h\u00f6heren Satzes bei einer niedrigeren Schwelle waren gravierend. F\u00fcr ein kleines Unternehmen mit zehn Besch\u00e4ftigten zum Durchschnittslohn belief sich die zus\u00e4tzliche j\u00e4hrliche NIC-Belastung auf etwa 10.000 bis 15.000 \u00a3. F\u00fcr arbeitsintensive Unternehmen in Branchen wie dem Gastgewerbe, dem Einzelhandel, der Sozialf\u00fcrsorge, der Kinderbetreuung und der Logistik \u2013 von denen viele ohnehin schon mit knappen Margen arbeiteten \u2013 war dies ein schwerer Schlag. <\/p>\n\n\n\n

The government did increase the Besch\u00e4ftigung<\/a> Allowance (which reduces NICs bills for smaller employers) from \u00a35,000 to \u00a310,500, which offered some mitigation. But the consensus among business groups, including the Federation of Small Businesses and the British Chambers of Commerce, was that the NICs changes nonetheless represented a net cost increase for the majority of SME employers \u2014 and one that arrived at a time when businesses were still absorbing the cost pressures of the post-pandemic period and the cost-of-living crisis. <\/p>\n\n\n\n

Die consequences<\/a> were not slow to materialise. Reports of recruitment freezes, reductions in working hours, pay restraint and, in some cases, redundancies followed quickly, particularly affecting small and medium enterprises. The Bank of England<\/a> and OBR each cited employer NICs as a factor in subdued employment data<\/a> in the first half of 2025. <\/p>\n\n\n\n

Steuererleichterung bei der Ver\u00e4u\u00dferung von Betriebsverm\u00f6gen und Kapitalertragsteuer<\/strong> <\/h3>\n\n\n\n

The 2024 Budget also delivered a significant change for business owners contemplating exit. Business Asset Disposal Relief (BADR) \u2014 formerly known as Entrepreneurs’ Relief, and one of the key incentives for taking the risk of building a business \u2014 saw its headline rate increased from 10% to 14% from April<\/a> 2025, with a further increase to 18% confirmed for April 2026. For an owner-manager who has spent years building a business and was hoping to sell, the increase represents a materially higher tax cost on their eventual exit. <\/p>\n\n\n\n

At the same time, the general capital gains tax (CGT) rates for higher and additional rate taxpayers were raised from 20% to 24% on most assets. The cumulative message to entrepreneurs was uncomfortable: the reward for the risk of business ownership was being reduced. I have seen this sentiment reflected in client conversations \u2014 particularly among founders in their fifties and sixties who had been planning<\/a> their exit timelines on the basis of the previous regime. <\/p>\n\n\n\n

Erh\u00f6hungen des nationalen Mindestlohns<\/strong> <\/h3>\n\n\n\n

Ebenfalls ab April 2025 trat eine deutliche Anhebung des nationalen Mindestlohns in Kraft \u2013 auf 12,21 \u00a3 pro Stunde f\u00fcr Arbeitnehmer ab 21 Jahren und auf 10 \u00a3 pro Stunde f\u00fcr 18- bis 20-J\u00e4hrige. F\u00fcr April 2026 wurde eine weitere Anhebung auf 12,71 \u00a3 pro Stunde best\u00e4tigt. F\u00fcr sich genommen ist jede dieser Erh\u00f6hungen zwar moderat, doch in ihrer Gesamtheit k\u00f6nnen sie erhebliche Auswirkungen auf kleine und mittlere Unternehmen haben. In Verbindung mit den \u00c4nderungen bei den Sozialversicherungsbeitr\u00e4gen und bereits bei einer Belegschaft von nur f\u00fcnf bis zehn Mitarbeitern waren die kumulativen Auswirkungen auf die Lohnkosten betr\u00e4chtlich \u2013 insbesondere f\u00fcr Unternehmen in Branchen, in denen die Personalkosten den Gro\u00dfteil der Betriebskosten ausmachen. <\/p>\n\n\n\n

Der Herbsthaushalt 2024: Die wichtigsten \u00c4nderungen f\u00fcr KMU im \u00dcberblick, insbesondere f\u00fcr Unternehmen mit weniger als 50 Mitarbeitern<\/strong> <\/h2>\n\n\n\n