Part-time · 24 hrs/wk
Cost of employing someone 24 hours a week (2026/27)
At 24 hours per week on the National Living Wage (£12.71/hour), annual salary is approximately £15,237. Employer NI on earnings above the £5,000 secondary threshold is approximately £1,536 per year. Minimum auto-enrolment pension on qualifying earnings (above £6,240) adds approximately £269 per year. Total statutory employer cost above salary: approximately £1,805 per year before overheads.
UK scope: England, Scotland, Wales and Northern Ireland employer payroll planning for the 2026/27 tax year.
Sample total cost
£17,780
£1,482 per month on £15,862 salary
Employer NI
£1,629
15% above £5,000 secondary threshold (2026/27)
Pension + overheads
£289
Baseline employer pension plus configured overheads
Key assumptions — UK 2026/27
Employer NI: 15% on earnings above the £5,000 secondary threshold
Employer pension: minimum 3% on qualifying earnings £6,240–£50,270
Employment Allowance: up to £10,500 off the NI bill for eligible employers
Worked examples: £30k salary → £34,464/yr · £35k → £40,363/yr · £50k → £58,063/yr
What this page helps you check
- Hours per week: 24 hrs (approximately 1,248 hours per year).
- Annual salary at NLW (£12.71/hr): approximately £15,862.
- Employer NI (15% above £5,000): approximately £1,629/year.
- Minimum employer pension (3% qualifying earnings): approximately £289/year.
- Total statutory employer cost: approximately £17,780/year before overheads.
- The employer NI secondary threshold (£5,000/year) is not pro-rated — it applies in full regardless of contracted hours.
UK assumptions used
Employer NI
15% above £5,000 secondary threshold for 2026/27.
Auto-enrolment pension
Minimum employer contribution 3% on qualifying earnings.
Employment Allowance
Up to £10,500 relief in 2026/27 for eligible employers.
Frequently asked questions
Do employers pay NI on 24-hour part-time workers?
Yes, if annual earnings exceed the £5,000 secondary threshold. At 24 hours per week on the National Living Wage, annual salary is approximately £15,862, which is above the threshold. Employer NI at 15% applies on earnings above £5,000, regardless of whether the employee is part-time or full-time. The threshold is not pro-rated for contracted hours.
Does auto-enrolment apply to part-time employees?
Auto-enrolment triggers when a worker earns more than £10,000 per year and is aged 22–66. Part-time workers earning below £10,000 per year do not need to be automatically enrolled but can opt in, in which case the employer must still make contributions. Workers earning between £6,240 and £10,000 can opt in and the employer must contribute at the minimum rate on qualifying earnings.
Is it cheaper to employ someone part-time than full-time per hour?
The gross wage cost per hour is identical for part-time and full-time staff on the same hourly rate. However, the employer NI secondary threshold (£5,000/year) is not reduced for part-time hours. This means the NI cost as a percentage of gross salary is higher for lower-paid part-time workers than for higher-earning full-time staff. For very low-hour workers earning below £5,000/year, there is no employer NI at all.
What is the National Living Wage from April 2026?
The National Living Wage for workers aged 21 and over is £12.71 per hour from April 2026, rising from £12.21 per hour in 2026/27. The National Minimum Wage for workers aged 18–20 is £10.85 per hour.
UK coverage only. Last reviewed: 18 August 2026. Estimates use 2026/27 assumptions and are for planning, not legal or tax advice.
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