NI rise / NI change
NI rise calculator for UK employers (2025/26)
From 6 April 2025, employer National Insurance rose from 13.8% to 15% and the secondary threshold fell from £9,100 to £5,000 per year. Both changes hit at once, which means lower-paid employees now attract employer NI on a much larger portion of their salary. At £30,000, the annual NI bill rose from approximately £2,884 to £3,750 — an increase of £866 per employee. At £35,000, the rise is around £915. Use the full employer cost calculator below to run your specific salary and see the exact 2025/26 versus 2024/25 comparison.
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
- NI rate change: 13.8% → 15% (from 6 April 2025).
- Threshold change: £9,100 → £5,000 secondary threshold.
- At £35,000 salary: NI rises from ~£3,585 to ~£4,500 (+£915/year).
- At £50,000 salary: NI rises from ~£5,640 to ~£6,750 (+£1,110/year).
- Employment Allowance increased from £5,000 to £10,500 for eligible smaller employers.
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.
Frequently asked questions
What changed in April 2025 for employer NI?
Employer NI rose from 13.8% to 15%, and the secondary threshold fell from £9,100 to £5,000, both effective from 6 April 2025. Both changes apply at once, so lower-paid roles now face NI on a much larger earnings band at a higher rate.
How much has employer NI increased per employee?
At £30,000, annual employer NI rose by approximately £866. At £35,000 it rose by around £915. At £50,000 the increase is approximately £1,110. Use the full employer cost calculator to see the exact change for your specific salary.
Does Employment Allowance offset the NI increase?
It can offset part or all of employer NI for eligible smaller employers, but it does not change the underlying NI rate or threshold. Employment Allowance itself increased to £10,500 for 2025/26, which partially offsets the impact for eligible employers.
Is this the same as a payroll NI change calculator?
Yes, this page explains the April 2025 NI change and links to a full calculator where you can enter salary, pension and overheads to see both 2025/26 and 2024/25 NI outcomes side by side.
UK coverage only. Last reviewed: 04 April 2026. Estimates use 2025/26 assumptions and are for planning, not legal or tax advice.