Cost pages

Cost of employing someone by salary (2025/26)

Select a salary below to see the total employer cost for 2025/26, including employer National Insurance at 15% above the £5,000 secondary threshold and minimum auto-enrolment pension. Every page includes annual and monthly breakdowns, Employment Allowance comparison, and year-on-year change from 2024/25.

Employer cost = salary + employer NI + employer pension. For the average UK full-time salary of around £35,000, total employer cost in 2025/26 is approximately £39,500 — around 13% above the headline salary figure.

£18,000 £19,000 £20,000 £21,000 £22,000 £23,000 £24,000 £25,000 £26,000 £27,000 £28,000 £29,000 £30,000 £31,000 £32,000 £33,000 £34,000 £35,000 £36,000 £37,000 £38,000 £39,000 £40,000 £42,000 £44,000 £45,000 £46,000 £48,000 £50,000 £52,000 £55,000 £58,000 £60,000 £65,000 £70,000 £75,000 £80,000 £85,000 £90,000 £95,000 £100,000 £110,000 £120,000 £130,000 £140,000 £150,000 £175,000 £200,000

Need a salary not listed? Use the full employer cost calculator for any amount. Also see employer NI by salary for NI-only breakdowns.