This page is for employer NI calculator and employer National Insurance searches. Choose a salary to see annual and monthly NI, the 2024/25 comparison, and a clear route through to the full employer cost calculator when you need pension or overheads as well.
| 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.
Checking this from the employee's side? AfterTaxSalary.co.uk shows take-home pay after income tax and employee NI for any UK salary.