Employer NI Calculator
Calculate your UK Employer National Insurance contributions for the 2025/2026 tax year. Estimate costs accurately, including Employment Allowance relief.
Calculate Your Employer NI
Enter your employee salary details to see a realistic breakdown of your annual and monthly Employer National Insurance contributions and total employment costs.
Payroll & Allowance Details
Enter your business employment figures
Contribution Evaluation
Estimated Employer NI and total employment costs
Current HMRC Employer NI Rates
Official government rates and thresholds for Employer National Insurance contributions (correct for the 2025/2026 tax year).
| Metric | Details | 2025/2026 Rate / Limit |
|---|---|---|
| Employer NI Rate | Applied to earnings above the threshold | 15% |
| Secondary Threshold | Annual limit before NI is due | £5,000 / year |
| Secondary Threshold | Monthly equivalent | £416.67 / month |
| Employment Allowance | Maximum annual reduction in NI bill | £5,000 |
| Apprentice NI | Under 25, earning below Upper Earnings Limit | 0% |
| Veteran NI | First year of employment for eligible veterans | 0% |
Employer NI FAQ
Everything you need to know about Employer National Insurance contributions and reliefs in the UK.
From 6 April 2025, the Employer National Insurance contribution rate is 15% on all earnings above the Secondary Threshold of £5,000 per year.
The Employment Allowance lets eligible businesses reduce their annual Employer NI bill by up to £5,000. You can claim this until your NI contributions reach the allowance limit or the tax year ends, whichever comes first.
No. You only pay Employer NI on earnings that exceed the Secondary Threshold. For the 2025/2026 tax year, this threshold is £5,000 per year (£416.67 per month). Earnings below this amount are not subject to Employer NI.
Yes, from 6 April 2025, the rule restricting Employment Allowance to businesses with more than one employee was removed. Single-director companies and sole-employee businesses can now claim the allowance, provided the director’s earnings are above the Secondary Threshold.