Free UK Employer National Insurance Calculator
From April 2025, Employer NI is 15% on employee earnings above the secondary threshold of £5,000/year. Use this calculator to estimate the employer cost of any salary.
FAQs
What's the 2025/26 Employer NI rate?
15% on earnings above the £5,000 secondary threshold (down from £9,100 in 2024/25). The rate increased from 13.8%.
Is there an Employment Allowance?
Yes - most small employers can reclaim up to £10,500/year of Employer NI through the Employment Allowance.
Does Employer NI apply to bonuses?
Yes - Employer NI is payable on all earnings (salary, bonuses, commission) above the threshold.