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Employer National Insurance Calculator

Calculate your employer NI contributions for the 2025/26 tax year. Includes Employment Allowance and salary sacrifice pension adjustments.

Employer Details

£

Quick select salary

%

Eligible employers can offset up to £10,500 against their NI bill. Requires fewer than 250 employees and previous year NI bill under £100k.

Calculations based on 2025/26 HMRC rates. Employer NI is charged at 15% on earnings above the £5,000 Secondary Threshold with no upper limit.

Total NI Liability /mo

£3,531.25

EA Saving

£10,500

Net NI Cost /mo

£2,656.25

Per Employee /mo

£265.63

Employer NI Calculation Breakdown

Total Salaries (10 employees)£350,000
Secondary Threshold (£5,000 x 10)-£50,000
Employer NI @ 15%£42,375
Employment Allowance (up to £10,500)-£10,500
Total Employer NI Due£42,375
Net Employer NI Cost (after EA)£31,875

Before Employment Allowance

£42,375

£3,531.25/mo

After Employment Allowance

£31,875

£2,656.25/mo — saving £10,500

April 2025 Employer NI Changes

From April 2025, the employer NI rate increased from 13.8% to 15% and the Secondary Threshold dropped from £9,100 to £5,000 per employee. This means employers pay NI on a larger portion of each employee's salary at a higher rate. Under the previous year's rates, your NI bill would have been £35,742 compared to £42,375 now — an increase of £6,633.