Employer National Insurance Calculator 2025-26 Trending

Calculate employer NI contributions at the new 15% rate from April 2025, with the reduced £5,000 secondary threshold.

Last updated: April 2026 · Source: HMRC — Rates and thresholds for employers 2025/26

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Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

From April 2025, employer National Insurance increased to 15% (up from 13.8%). The secondary threshold was reduced to £5,000 (down from £9,100), meaning employers now pay NI on a significantly larger portion of each employee's salary.

The Employment Allowance for 2025/26 is £10,500, which offsets your employer NI bill. Most businesses are eligible unless their total employer NI liability exceeded £100,000 in the previous tax year, or the company has a single director with no other employees.

This calculator shows the cost per employee and lets you estimate the impact of the April 2025 changes compared to the previous year's rates.

Example: Employee earning £30,000

  1. Earnings above secondary threshold: £30,000 − £5,000 = £25,000
  2. Employer NI at 15%: £25,000 × 0.15 = £3,750 per year
  3. Previous year (13.8%, £9,100 threshold): £2,884.20
  4. Annual increase: £865.80 per employee

Source: HMRC — Rates and thresholds for employers 2025/26

Frequently Asked Questions

What is the employer NI rate for 2025/26?
From April 2025, the employer National Insurance rate increased to 15% (up from 13.8%). The secondary threshold was reduced to £5,000 (down from £9,100), meaning employers now pay NI on a larger portion of each employee's salary.
What is the Employment Allowance?
The Employment Allowance for 2025/26 is £10,500, which reduces your employer NI liability. It is available to most businesses with employer NI below £100,000 in the previous tax year. Single-director companies with no other employees are not eligible.