All UK Employer Calculators (2025/26 & 2026/27)
Every employer-side payroll calculator in one place — employer's National Insurance, total cost of employment, Employment Allowance, salary sacrifice savings and the Apprenticeship Levy. Switch between the 2024/25, 2025/26 and 2026/27 tax years to see exactly what the April 2025 changes cost you.
Every UK employer calculator, 2025/26 and 2026/27
Six calculators covering the employer side of UK payroll. All of them run on confirmed HMRC rates, all of them are free, and each one lets you switch between the 2024/25, 2025/26 and 2026/27 tax years, because employer National Insurance changed sharply between them.
Employer's National Insurance Calculator
Class 1 secondary NI on any salary, for 2024/25, 2025/26 and 2026/27 — including the April 2025 jump from 13.8% above £9,100 to 15% above £5,000.
Total Cost of Employment Calculator
Gross salary plus employer's NI, auto-enrolment pension and benefits in kind, giving the true annual and monthly cost of a hire and the on-cost percentage to budget with.
Employment Allowance Calculator
How much of your employer NI bill the £10,500 Employment Allowance actually wipes out, and at what payroll size it runs out.
Salary Sacrifice Employer Saving Calculator
The employer NI saved when staff sacrifice salary into a pension — the reason most employers offer it at all.
Apprenticeship Levy Calculator
0.5% of your annual paybill less the £15,000 allowance, so it only applies above a £3m paybill.
Employee Take-Home Pay Calculator
What a candidate actually receives from an offer, after Income Tax, National Insurance, pension and student loan — useful when a salary negotiation is really about net pay.
UK employer National Insurance rates by tax year
Class 1 secondary (employer) National Insurance is charged on each employee's earnings above the secondary threshold. There is no upper limit — unlike employee NI, the employer rate does not taper off at higher salaries.
| Tax year | Secondary threshold | Employer NI rate | Employment Allowance | Eligibility |
|---|---|---|---|---|
| 2024/25 | £9,100 | 13.8% | £5,000 | Under £100,000 NI bill |
| 2025/26 | £5,000 | 15% | £10,500 | No cap |
| 2026/27 | £5,000 | 15% | £10,500 | No cap |
Class 1A National Insurance on benefits in kind is charged at the same rate as the employer rate shown for that year.
Employer NI and total cost of employment by salary
What each salary costs before and after the April 2025 change, and what it costs in total once the minimum workplace pension is added.
| Salary | Employer NI 2025/26 | Employer NI 2026/27 | Pension (3% min) | Total cost | On-cost |
|---|---|---|---|---|---|
| £12,570 | £1,136 | £1,136 | £190 | £13,895 | 10.5% |
| £15,000 | £1,500 | £1,500 | £263 | £16,763 | 11.8% |
| £20,000 | £2,250 | £2,250 | £413 | £22,663 | 13.3% |
| £25,000 | £3,000 | £3,000 | £563 | £28,563 | 14.3% |
| £30,000 | £3,750 | £3,750 | £713 | £34,463 | 14.9% |
| £35,000 | £4,500 | £4,500 | £863 | £40,363 | 15.3% |
| £40,000 | £5,250 | £5,250 | £1,013 | £46,263 | 15.7% |
| £45,000 | £6,000 | £6,000 | £1,163 | £52,163 | 15.9% |
| £50,000 | £6,750 | £6,750 | £1,313 | £58,063 | 16.1% |
| £60,000 | £8,250 | £8,250 | £1,321 | £69,571 | 16% |
| £70,000 | £9,750 | £9,750 | £1,321 | £81,071 | 15.8% |
| £80,000 | £11,250 | £11,250 | £1,321 | £92,571 | 15.7% |
| £100,000 | £14,250 | £14,250 | £1,321 | £115,571 | 15.6% |
Total cost is gross salary plus employer's NI plus the minimum 3% auto-enrolment pension on qualifying earnings, before Employment Allowance.
Run these numbers for your own salary, bonus and pension rate →
What changed for employers in 2025/26
Three things moved at once on 6 April 2025, and only one of them helped:
- The employer NI rate rose from 13.8% to 15%. A 1.2 percentage point increase on every pound of earnings above the threshold.
- The secondary threshold fell from £9,100 to £5,000. This mattered more than the rate change for lower salaries — it brought an extra £4,100 of every employee's pay into charge.
- The Employment Allowance rose from £5,000 to £10,500 and the £100,000 eligibility cap was scrapped, which offsets the increase entirely for the smallest employers and not at all for large ones.
The combined effect on a single £35,000 employee was an increase from £3,574 to £4,500 a year. Part-time and lower-paid roles saw the largest proportional increase, because the threshold cut hit them hardest.
Nothing changed again for 2026/27: the rate is still 15% and the secondary threshold is still £5,000.
The employee side
If you are pricing an offer, the number the candidate cares about is take-home pay, not gross. These work that out:
Employer calculator FAQ
What are the UK employer National Insurance rates for 2025/26?
For 2025/26 employers pay Class 1 secondary National Insurance at 15% on each employee's earnings above a secondary threshold of £5,000 a year. That replaced the 2024/25 rate of 13.8% above £9,100. The Employment Allowance also rose from £5,000 to £10,500 and the £100,000 eligibility cap was removed. The same 15% / £5,000 figures apply in 2026/27.
How much does an employee really cost on top of salary?
On a £35,000 salary in 2026/27, an employer pays £4,500 of employer's National Insurance and at least £863 of auto-enrolment pension, for a total cost of about £40,363 — an on-cost of 15.3% above gross pay, before any benefits, equipment, insurance or recruitment costs.
Did employer NI go up in April 2025?
Yes, twice over. The rate rose from 13.8% to 15% and the secondary threshold fell from £9,100 to £5,000, so the bill rose sharply at every salary. On £35,000, employer NI went from £3,574 in 2024/25 to £4,500 in 2025/26 — an increase of £926 a year for one employee.
Can every business claim the Employment Allowance?
Most can. From April 2025 the £10,500 allowance is available to eligible businesses and charities regardless of their previous year's NI bill, but it is a single per-business allowance, not one per employee, and companies where a single director is the only employee paid above the secondary threshold cannot claim it.
Do employers pay National Insurance on benefits in kind?
Yes — Class 1A National Insurance is due on most taxable benefits in kind, such as company cars and private medical insurance, at the same 15% rate, reported on form P11D or through payrolling.
Who pays the Apprenticeship Levy?
Employers with an annual paybill over £3,000,000. The levy is 0.5% of the paybill less a £15,000 annual allowance, which is why smaller employers pay nothing.
These are estimates for guidance only and do not constitute financial, tax or legal advice. They ignore contracted-out rates, veterans' and freeport reliefs, and under-21/apprentice zero-rate bands. Check your own position against HMRC guidance or a qualified accountant before relying on these figures.