Employer NI

Employer National Insurance calculator (UK, 2025/26)

This employer National Insurance calculator uses 2025/26 rules: 15% on employee earnings above the £5,000 secondary threshold. Enter any salary to see annual and monthly employer NI, the 2024/25 comparison, and the impact of Employment Allowance. Commonly used when budgeting a new hire, checking a payroll assumption, or quantifying the April 2025 NI rise.

UK scope: England, Scotland, Wales and Northern Ireland employer payroll planning for the 2025/26 tax year.

Sample total cost

£43,363

£3,614 per month on £35,000 salary

Employer NI

£4,500

15% above £5,000 secondary threshold (2025/26)

Pension + overheads

£3,863

Baseline employer pension plus configured overheads

Key assumptions — UK 2025/26
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

Use the live tools

Open employer NI calculator Cost of employing by salary Employer NI by salary Auto-enrolment pension calculator

UK assumptions used

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.

Official UK references

HMRC rates and thresholds Employment Allowance Pensions Regulator guidance Our methodology Our source list

Frequently asked questions

How do I calculate employer National Insurance?
Multiply (gross salary minus £5,000) by 15%. For example: £35,000 minus £5,000 = £30,000 × 15% = £4,500 employer NI per year (2025/26). Use the employer NI table to look up any standard salary.
What is the employer NI rate in 2025/26?
The employer NI rate for 2025/26 is 15% on earnings above the £5,000 secondary threshold (down from £9,100 in 2024/25). The rate itself increased from 13.8% to 15% from 6 April 2025.
What is Employment Allowance and who can claim it?
Employment Allowance lets eligible employers reduce their employer NI bill by up to £10,500 per year in 2025/26. Most limited companies with at least one employee who is not a sole director qualify. Single-director companies with no other employees cannot claim.

UK coverage only. Last reviewed: 05 April 2026. Estimates use 2025/26 assumptions and are for planning, not legal or tax advice.