2025/26 employer NI

Employer NI calculator 2025/26 (UK)

This employer NI calculator covers the 2025/26 rules: 15% on employee earnings above the £5,000 secondary threshold. Enter any salary and see annual and monthly NI, with Employment Allowance modelling and a side-by-side 2024/25 comparison. For a full cost view including pension and overheads, use the total employer cost calculator.

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

2025/26 employer NI rate: 15% above the £5,000 secondary threshold.
Example: £40,000 salary → £5,250 employer NI/year (£437.50/month).
Employment Allowance up to £10,500 can offset eligible employers' NI bill.
No upper earnings cap on employer NI (unlike employee NI which drops to 2% above £50,270).
Use the full calculator for pension, overhead and total employer cost modelling.

Use the live tools

Open employer NI calculator 2025/26 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

What is the employer NI rate for 2025/26?

The employer NI rate for 2025/26 is 15% on employee earnings above the secondary threshold of £5,000 per year (£96.15/week). This applies to standard Class 1 contributions. Reduced rates of 0% apply for employees under 21 and apprentices under 25.

Is there an upper cap on employer NI?

No. Employer NI is charged at 15% above the £5,000 threshold with no upper earnings cap. Unlike employee NI which drops to 2% above £50,270, employer NI continues at 15% on all earnings above threshold.

How do I calculate employers NI on a salary?

Multiply (gross salary minus £5,000) by 15%. For example: £35,000 salary — £5,000 = £30,000 × 15% = £4,500 employer NI per year.

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