Employer NI calculator

Employer NI calculator by salary (2026/27)

For 2026/27, employer National Insurance is charged at 15% on earnings above the £5,000 secondary threshold. Select a salary to see exact annual and monthly NI plus a direct 2024/25 comparison.

Key facts for 2026/27
Rate: 15% on earnings above £5,000
Threshold: £5,000/year (£96.15/week)
Formula: (salary − £5,000) × 15%
No upper cap: 15% continues above £50,270
Employment Allowance: up to £10,500 off NI bill
Worked examples: £30k salary → £3,750/yr · £35k → £4,500/yr · £50k → £6,750/yr · £75k → £10,500/yr · £100k → £14,250/yr

Employer NI quick reference (2026/27)

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.

How it works

1. Pick salary

Choose the nearest salary page to open a full NI breakdown.

2. Read NI due

See annual and monthly NI using the current 15% / £5,000 rule set.

3. Compare years

Check the same salary against 2024/25 assumptions for budget planning.

£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 £41,000 £42,000 £43,000 £44,000 £45,000 £46,000 £47,000 £48,000 £49,000 £50,000 £51,000 £52,000 £53,000 £54,000 £55,000 £56,000 £57,000 £58,000 £59,000 £60,000 £61,000 £62,000 £63,000 £64,000 £65,000 £66,000 £67,000 £68,000 £69,000 £70,000 £71,000 £72,000 £73,000 £74,000 £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

For total employer cost including pension and overheads, see employer cost by salary or use the full employer NI and cost calculator.

What employer National Insurance is and how to calculate it

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.

NI rise calculator insight: 2024/25 vs 2026/27

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.

£30,000 salary
2026/27 employer NI: £3,750
2024/25 employer NI: £2,884
Increase: +£866/year
£50,000 salary
2026/27 employer NI: £6,750
2024/25 employer NI: £5,644
Increase: +£1,106/year
How it works

How employer NI is calculated for 2026/27

The formula

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.

What changed in April 2025

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.

FAQ

Employer NI — frequently asked questions

How is employer NI calculated in 2026/27? +

Employer NI is 15% of the employee's earnings above the secondary threshold of £5,000 per year. Multiply (gross salary minus £5,000) by 0.15 to get the annual liability. For example: £40,000 salary — £5,000 threshold = £35,000 × 15% = £5,250 employer NI per year, or £437.50 per month.

What was employer NI before April 2025? +

Before 6 April 2025, employer NI was 13.8% on earnings above the £9,100 secondary threshold. The April 2025 Budget changes raised the rate to 15% and cut the threshold to £5,000 — a dual impact that increased employer NI at virtually every salary level, particularly for lower-paid employees where the threshold reduction is proportionally larger.

Is there an upper limit on employer NI? +

No. Unlike employee NI, which drops to 2% above £50,270, employer NI is charged at a flat 15% on all earnings above the £5,000 threshold with no cap. Reduced rates (0%) apply for employees under 21 and apprentices under 25, up to the upper secondary threshold of £50,270.

Can Employment Allowance reduce my employer NI bill? +

Yes. Eligible employers can offset up to £10,500 of their annual employer NI liability through Employment Allowance in 2026/27. For small businesses with total employer NI below £10,500, this can eliminate the entire bill. The allowance is claimed via payroll software and applies against your cumulative employer NI payments during the tax year.

Is this page an NI rise calculator? +

Yes. This employer NI calculator doubles as an NI rise calculator by showing 2026/27 NI outcomes against 2024/25 assumptions. The key policy shift is a rate increase to 15% and a lower secondary threshold (£5,000), which increases NI due at most salary levels.

Where can I check total cost, not just NI? +

Use the full calculator at /calculator to include pension and overheads, or use /cost-of-employing for salary-by-salary total employer cost pages. Those pages combine salary, employer NI and minimum pension in one annual and monthly view.

How do I calculate employer NI on a salary? +

The formula is: (gross salary − £5,000) × 15%. Examples: £25,000 salary → £3,000/yr. £35,000 → £4,500/yr. £50,000 → £6,750/yr. £75,000 → £10,500/yr. £100,000 → £14,250/yr. There is no upper earnings cap on employer NI.

What is the employer NI threshold in 2026/27? +

The secondary threshold (the point above which employer NI is charged) is £5,000 per year in 2026/27, equivalent to £96.15 per week. This was cut from £9,100 in April 2025. Employer NI applies at 15% on all earnings above this threshold.

How much is employers NI per month? +

Divide the annual employer NI by 12. At £30,000 salary: £3,750/yr ÷ 12 = £312.50/month. At £40,000: £5,250/yr ÷ 12 = £437.50/month. At £60,000: £8,250/yr ÷ 12 = £687.50/month. Select any salary from the table above for the exact monthly figure.

Do employers pay NI on all of the salary or just above the threshold? +

Only on earnings above the £5,000 threshold. The first £5,000 is exempt. So on a £30,000 salary, NI is applied to £25,000 × 15% = £3,750. The threshold reduces the bill for every employee, but it is much lower in 2026/27 than it was pre-April 2025 (previously £9,100).

Related tools and guides

Full employer cost calculator Total cost by salary Employer NI changes April 2025 Employment Allowance 2026/27 True cost of hiring Auto-enrolment pension costs Employer salary cost calculator NI change calculator

Checking this from the employee's side? AfterTaxSalary.co.uk shows take-home pay after income tax and employee NI for any UK salary.