Historical rates

Employer National Insurance — historical rates by tax year

Employer National Insurance rates and secondary thresholds have changed significantly in recent years. The most significant change was from April 2025 (2025/26): the rate increased from 13.8% to 15% and the secondary threshold dropped from £9,100 to £5,000, sharply increasing the cost of lower-paid roles. Use this page to look up the correct rate for a prior tax year, or use the calculator for 2025/26 modelling.

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

Calculate 2025/26 employer NI now 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 was the employer NI rate in 2022/23?
In 2022/23, employer NI was 13.8% above the £9,100 secondary threshold. From April to July 2022 a temporary 1.25% Health and Social Care Levy uplift applied, making the effective rate 15.05% for that period. It reverted to 13.8% from November 2022.
What was the employer NI rate in 2023/24?
In 2023/24, employer NI was 13.8% above the £9,100 secondary threshold. The rate and threshold were unchanged from 2022/23 (post-levy reversal).
What was the employer NI rate in 2024/25?
In 2024/25, employer NI remained at 13.8% above the £9,100 secondary threshold. This changed significantly from April 2025 when the rate rose to 15% and the threshold dropped to £5,000.
When did employer NI change to 15%?
Employer NI increased from 13.8% to 15% from 6 April 2025 (the start of the 2025/26 tax year), as announced in the October 2024 Budget. At the same time, the secondary threshold dropped from £9,100 to £5,000.
How do I calculate employer NI for a previous tax year?
Multiply (gross salary minus the threshold for that year) by the rate for that year. For 2024/25: (salary − £9,100) × 13.8%. For 2025/26: (salary − £5,000) × 15%. The full-year cost for 2025/26 is substantially higher for most salaries due to both rate and threshold changes.

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