An employee paid £30.00 per hour, working full-time (37.5 hours per week), earns approximately £58,500 per year. The true employer cost is higher: employer NI at 15% on earnings above the £5,000 secondary threshold adds £8,025 per year, and minimum auto-enrolment pension at 3% adds £1,320 per year on qualifying earnings. Total employer cost: approximately £67,845 per year — or roughly £34.79 per productive hour before overheads.
UK scope: England, Scotland, Wales and Northern Ireland employer payroll planning for the 2025/26 tax year.
£67,846
£5,654 per month on £58,500 salary
£8,025
15% above £5,000 secondary threshold (2025/26)
£1,321
Baseline employer pension plus configured overheads
Employer NI
15% above £5,000 secondary threshold for 2025/26.
Auto-enrolment pension
Minimum employer contribution 3% on qualifying earnings.
Employment Allowance
Up to £10,500 relief in 2025/26 for eligible employers.
UK coverage only. Last reviewed: 05 April 2026. Estimates use 2025/26 assumptions and are for planning, not legal or tax advice.