Employer NI Cost Calculator
Calculate the true cost of employing staff, including employer National Insurance contributions and Employment Allowance for the 2025/26 tax year.
Employment Details
Based on 2025/26 employer NI rates. Employment Allowance is available to most employers but not to single-director companies with no other employees. For personalised advice, please book a free consultation.
Cost Breakdown
Total Employment Cost
£35,000
£35,000 per employee
Cost Breakdown
2025/26 Employer NI Rates
| Detail | Amount / Rate |
|---|---|
| Secondary Threshold | £5,000 per year |
| Employer NI Rate | 15% on earnings above threshold |
| Employment Allowance | £10,500 per year (if eligible) |
From April 2025, the employer NI rate increased to 15% and the secondary threshold reduced to £5,000. The Employment Allowance increased to £10,500 and the £100,000 NI threshold for eligibility was removed, so more businesses can claim it.
Need help managing payroll costs?
Our payroll specialists can help you optimise your employment costs, ensure you are claiming all available allowances, and keep you compliant with HMRC requirements.
Book Free Consultation