{"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":"las-pymes-son-la-columna-vertebral-de-gran-bretana-y-la-carga-que-se-les-pide-que-soporten","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/es\/perspectivas\/las-pymes-son-la-columna-vertebral-de-gran-bretana-y-la-carga-que-se-les-pide-que-soporten\/","title":{"rendered":"PYME: la columna vertebral de Gran Breta\u00f1a y el peso que se les pide que soporten\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

Por qu\u00e9 son importantes las pymes: las cifras que hay detr\u00e1s de la historia<\/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<\/a> \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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\u201cLa salud del sector de las pymes no es una cuesti\u00f3n pol\u00edtica marginal. Es uno de los factores m\u00e1s importantes que determinan si se har\u00e1n realidad las ambiciones de crecimiento del Reino Unido\u201d.\u201d<\/em><\/strong> <\/p>\n<\/blockquote>\n\n\n\n

Los Presupuestos de oto\u00f1o de 2024: un punto de inflexi\u00f3n para los costes de las pymes<\/strong> <\/h2>\n\n\n\n

En 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

Cotizaciones a la Seguridad Social a cargo del empleador<\/strong> <\/h3>\n\n\n\n

El cambio m\u00e1s significativo fue el aumento de las cotizaciones a la Seguridad Social a cargo del empleador. El tipo pas\u00f3 del 13,81 % al 15 %, y \u2014lo que es m\u00e1s importante\u2014 el umbral a partir del cual los empleadores comienzan a pagar las NIC se redujo de 9.100 a 5.000 libras por empleado. El efecto combinado de un tipo m\u00e1s alto aplicado a un umbral m\u00e1s bajo fue grave. Para una peque\u00f1a empresa que empleara a diez personas con salarios medios, la carga adicional anual de las NIC ascend\u00eda a una cifra comprendida entre 10 000 y 15 000 libras. Para las empresas con gran intensidad de mano de obra en sectores como la hosteler\u00eda, el comercio minorista, la asistencia social, el cuidado infantil y la log\u00edstica \u2014muchas de las cuales ya operaban con m\u00e1rgenes reducidos\u2014, esto supuso un duro golpe. <\/p>\n\n\n\n

The government did increase the Empleo<\/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

En 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

Exenci\u00f3n por enajenaci\u00f3n de activos empresariales e impuesto sobre las ganancias de capital<\/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

Aumentos del salario m\u00ednimo interprofesional<\/strong> <\/h3>\n\n\n\n

Also taking effect from April 2025 was a significant increase in the National Living Wage \u2014 rising to \u00a312.21 per hour for workers aged 21 and over, and to \u00a310 per hour for 18-20 year olds. A further increase to \u00a312.71 per hour was confirmed for April 2026. In isolation, each of these increases is modest but, collectively, they can significantly impact small and medium enterprises. In combination with the NICs changes, and applied across a workforce of even five to ten people, the cumulative effect on payroll<\/a> costs has been substantial \u2014 particularly for businesses in sectors where labour represents the majority of operating costs. <\/p>\n\n\n\n

Presupuesto de oto\u00f1o de 2024: resumen de los principales cambios para las pymes, especialmente aquellas con menos de 50 empleados<\/strong> <\/h2>\n\n\n\n