This page is for employer NI calculator and employer National Insurance searches. Enter any salary below for instant annual and monthly employer NI, or choose a common salary for a full breakdown. For pension and overheads too, use the full employer cost calculator.
Employer (secondary) Class 1 NI for 2026/27: 15% on earnings above the £5,000 secondary threshold, no upper limit. Estimates only — GOV.UK rates.
Employer National Insurance (employer NI) is a payroll tax paid by employers on top of employees' gross wages. From April 2025, the rate is 15% on earnings above the £5,000 secondary threshold — up from 13.8% above £9,100 before that date. There is no upper earnings cap: employer NI continues at 15% on all earnings above the threshold regardless of salary.
Employment Allowance lets eligible employers offset up to £10,500 of their annual employer NI bill in 2026/27. Most businesses with at least one employee other than a sole director can claim it. For small employers paying lower salaries, the allowance can eliminate the entire NI bill.
The salary pages below show the exact employer NI for each pay level. For total employer cost including pension and overheads, use the full calculator.
| Employee category | Employer NI rate | Charged above |
|---|---|---|
| Standard (most employees) | 15% | £5,000 secondary threshold, no upper cap |
| Employees under 21 | 0%, then 15% | 0% up to £50,270; 15% above |
| Apprentices under 25 | 0%, then 15% | 0% up to £50,270; 15% above |
| Armed forces veterans (first 12 months of civilian employment) | 0%, then 15% | 0% up to £50,270; 15% above |
The 0% reliefs for under-21s, apprentices under 25 and veterans apply only up to the £50,270 Upper Secondary Threshold, and require the correct National Insurance category letter in your payroll. Freeport and Investment Zone employers may also qualify for a 0% rate up to £25,000. Standard 15% applies to everyone else above £5,000.
| Salary | Employer NI / year | Per month | Rise vs 2024/25 |
|---|---|---|---|
| £20,000 | £2,250 | £188 | +£746 |
| £25,000 | £3,000 | £250 | +£806 |
| £30,000 | £3,750 | £312 | +£866 |
| £35,000 | £4,500 | £375 | +£926 |
| £40,000 | £5,250 | £438 | +£986 |
| £50,000 | £6,750 | £562 | +£1,106 |
| £60,000 | £8,250 | £688 | +£1,226 |
| £75,000 | £10,500 | £875 | +£1,406 |
| £100,000 | £14,250 | £1,188 | +£1,706 |
2026/27: 15% above the £5,000 secondary threshold. 2024/25: 13.8% above £9,100. No Employment Allowance applied.
Choose the nearest salary page to open a full NI breakdown.
See annual and monthly NI using the current 15% / £5,000 rule set.
Check the same salary against 2024/25 assumptions for budget planning.
For total employer cost including pension and overheads, see employer cost by salary, use the full employer cost calculator, or model a whole team in the payroll planner.
Tip: employees can reduce taxable salary through salary sacrifice — which also reduces employer NI on the sacrificed amount. Use the UK Salary Sacrifice Calculator to see the employer NI saving.
If you only want employer NI on a salary, the NI rise, or the NI formula.
If you want total salary cost to employer with pension included.
If you need overheads, hourly rates, Employment Allowance or a custom scenario.
Employer National Insurance (employer NI) is a payroll tax paid by employers on top of an employee's gross salary. It is separate from the employee's own NI contributions, which are deducted from pay. From 6 April 2025, employer NI is charged at 15% on all earnings above the £5,000 secondary threshold — a significant increase from the 13.8% rate and £9,100 threshold that applied in 2024/25.
The formula is straightforward: Employer NI = (gross salary − £5,000) × 15%. There is no upper cap — the 15% rate applies on all earnings above the threshold, no matter how high the salary. Select any salary from the list above to see the exact annual and monthly NI, a per-week breakdown, and a direct comparison with what the same salary cost in 2024/25.
Employer NI is a mandatory cost that sits outside the headline salary. When budgeting a new hire, it must be added to the gross salary before you arrive at the true cost to your business. For a £35,000 salary, employer NI adds £4,500 per year at current rates — see the full cost breakdown.
The 2026/27 NI rise has two moving parts: a higher rate and a lower threshold. That means cost pressure is not only a high-salary issue. For many SMEs, the threshold change creates a larger percentage jump on lower and mid salaries than teams expect.
Employer NI = (gross salary − £5,000) × 15%. There is no upper cap — the 15% rate continues on all earnings above the threshold, regardless of how high the salary is. Reduced rates (0%) apply up to £50,270 for employees aged under 21 and apprentices aged under 25.
The employer NI rate rose from 13.8% to 15% and the secondary threshold was cut from £9,100 to £5,000. Employment Allowance increased from £5,000 to £10,500 (with the £100,000 eligibility cap removed) to partially offset the rise for smaller employers.
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Checking this from the employee's side? AfterTaxSalary.co.uk shows take-home pay after income tax and employee NI for any UK salary.