For 2025/26, the employer National Insurance due on a £64,000 salary is £8,850 per year (£738 per month) before any Employment Allowance offset. This is calculated at 15% on earnings above the £5,000 secondary threshold — a change from the 13.8% rate and £9,100 threshold that applied in 2024/25.
£8,850 per year · £738 per month · £170 per week.
NIable earnings: £59,000 (salary minus £5,000 threshold). Rate: 15%.
| Earnings band | Rate | NI due |
|---|---|---|
| Up to £5,000 (secondary threshold) | 0% | £0 |
| £5,001 to £64,000 | 15% | £8,850 |
| Total employer NI | £8,850 |
Both the rate and threshold changed on 6 April 2025, increasing employer NI cost at virtually every salary level.
| Tax year | Rate | Threshold | NI due |
|---|---|---|---|
| 2024/25 | 13.8% | £9,100 | £7,576 |
| 2025/26 | 15% | £5,000 | £8,850 |
| Increase | £1,274 | ||
Employment Allowance allows eligible employers to reduce their annual employer NI bill by up to £10,500. If fully available, NI due on this salary after the allowance offset is £0.
Eligibility note: sole-director companies may be excluded. Confirm eligibility with HMRC or your accountant. See the Employment Allowance guide for details.
Under-21 employees and apprentices under 25 attract 0% employer NI up to the upper secondary threshold (£50,270), then 15% above that. Use the full calculator to model relief scenarios.
Employer NI is one part of the picture. The full employer cost includes pension, overheads and the Employment Allowance offset. Use the links below to get the complete cost for this salary.
Tax year 2025/26. Employer NI calculated at 15% on earnings above the £5,000 secondary threshold per HMRC guidance. 2024/25 comparison uses 13.8% above £9,100. Employment Allowance eligibility must be confirmed separately. Estimates only — not financial or legal advice.