The Employers National Insurance is a problem for small charities and I would imagine a nightmare for local councils, already cash strapped (in London, the borough funding gap will be £700 million next year) and the NHS. For us, it meant the loss of a part-time post. With something like 165,000 small charities, that's a potential loss of 80,000 jobs.
Employers who tend to reduce costs by employing part-time staff, will further reduce hours so that they fall under the threshold, I think that is about £7,000 now? That will be a challenge for people who are already relying on two or three jobs for an income. It may be that more families reduce their employment earnings and take up benefits: I'm aware of two families that have done that and are better off. So a bit swings and roundabouts from the government's perspective.
Annuities die with the pensioner, but not pension funds, it's an asset much like any other investment portfolio. I hope there is provision for spouses/partners and any other surviving dependents.
Well, they could have looked at a wealth tax. Maybe they are saving that for a rainy day.