Employer NI Calculator for 2026/27
This employer NI calculator works out the employer National Insurance on a salary for the 2026 to 2027 tax year and shows the working. Add pension and other costs to see the total cost of employment. It doubles as a cost of employee calculator for UK employers.
This tool shows employer costs only. It does not calculate Income Tax, employee National Insurance or take-home pay. Nothing you enter leaves this page.
Employer National Insurance calculator for a team
For HR and finance: enter up to 30 gross annual salaries to get the total employer NI for a team in 2026/27. All salaries are treated as category A.
Cost of a pay rise in employer NI and pension
Enter a current and a new annual salary to see what the pay rise costs the employer once National Insurance and pension are added.
Rates used: employers NI 2026/27
Every figure in this calculator comes from the official pages linked below. They apply to the tax year 6 April 2026 to 5 April 2027. Checked on 7 October 2026.
| Item | 2026 to 2027 figure | Source |
|---|---|---|
| Employer Class 1 NI rate (category A) | 15% on earnings above the secondary threshold | GOV.UK rates and thresholds for employers 2026 to 2027 |
| Secondary threshold | £5,000 a year, £417 a month, £96 a week | GOV.UK rates and thresholds for employers 2026 to 2027 |
| Under 21s (category M), apprentices under 25 (category H), veterans in the first 12 months of their first civilian job since leaving the armed forces (category V) | 0% up to the upper secondary threshold of £50,270 a year, £4,189 a month, £967 a week. 15% above it. | GOV.UK rates and thresholds for employers 2026 to 2027 and GOV.UK category letters |
| Employment Allowance | Up to £10,500 off the employer’s Class 1 NI bill for the year. Businesses, charities and community amateur sports clubs can claim. It is not available where a company’s single director is the only employee paid above the secondary threshold, or where the employer does more than half its work in the public sector. Household staff such as a nanny or gardener do not count, unless they are a care or support worker. Only one company in a connected group can claim, against one payroll. | GOV.UK Employment Allowance and eligibility |
| Minimum employer pension under automatic enrolment | 3% of qualifying earnings (total minimum 8% with the employee’s share) | GOV.UK workplace pensions |
| Qualifying earnings band | £6,240 to £50,270 a year. Earnings trigger for automatic enrolment: £10,000 a year. | The Pensions Regulator earnings thresholds |
| Apprenticeship Levy (not calculated here) | 0.5% of the annual pay bill, less a £15,000 allowance. It applies to employers with a pay bill over £3 million. | GOV.UK Pay Apprenticeship Levy |
This page gives general information for UK employers. It is not legal, tax or financial advice. Check your payroll software or HMRC for exact figures.
How the employer NI calculator works
For a category A employee, the annual estimate is the salary minus the £5,000 secondary threshold, multiplied by 15%. No employer NI is due on a salary of £5,000 or less.
Worked example: the true cost of an employee on £30,000
- Employer NI: £30,000 minus £5,000 is £25,000. 15% of £25,000 is £3,750.00 a year, or £312.50 a month.
- Employer pension at the 3% minimum: £30,000 minus £6,240 is £23,760 of qualifying earnings. 3% of £23,760 is £712.80 a year.
- Total cost of employment: £30,000 plus £3,750.00 plus £712.80 is £34,462.80. That is 14.9% on top of salary.
Enter 30000 in the calculator at the top of this page and it gives the same figures.
NI is worked out per pay period
Payroll works out National Insurance separately for each pay period, using the weekly or monthly threshold. The annual figures here are an estimate for someone on steady pay all year. A monthly payroll uses the £417 monthly threshold, so a £30,000 salary paid as £2,500 a month gives £312.45 a month, which is £3,749.40 over the year. The results show this monthly payroll figure next to the annual estimate.
Your real bill will differ if pay changes during the year, if a bonus lands in one month, or if someone starts or leaves part way through. Directors are usually assessed on an annual basis. The calculator also leaves out Class 1A National Insurance on taxable benefits, salary sacrifice arrangements and the Apprenticeship Levy.
Employment Allowance
Eligible employers can take up to £10,500 off their employer NI bill for the year. It applies to the whole employer, so the team calculator deducts it once from the team total. If the team’s NI is less than £10,500, the deduction stops at the NI due.
Questions about employer National Insurance
What is the employer National Insurance rate for 2026/27?
For the 2026 to 2027 tax year, employers pay Class 1 National Insurance at 15% on an employee’s earnings above the secondary threshold. The secondary threshold is £5,000 a year, £417 a month or £96 a week. These figures are for category A, which covers most employees.
How much employer NI do I pay on a £30,000 salary?
On a £30,000 salary in 2026 to 2027, this employer NI calculator gives £3,750.00 a year for a category A employee. The working is £30,000 minus the £5,000 secondary threshold, which leaves £25,000, multiplied by 15%. That is £312.50 a month on average.
What is the true cost of an employee on £30,000?
With employer National Insurance of £3,750.00 and the minimum 3% employer pension on qualifying earnings of £712.80, a £30,000 salary costs £34,462.80 a year. That is 14.9% on top of salary. Benefits, equipment, software, training and recruitment costs add to this, and you can type those into the calculator.
Who can claim Employment Allowance?
Employment Allowance for 2026 to 2027 is up to £10,500 off an eligible employer’s Class 1 National Insurance bill. Businesses, charities and community amateur sports clubs can claim. A company cannot claim if its only employee paid above the secondary threshold is its single director. Employers that do more than half their work in the public sector cannot claim. Household staff such as a nanny or gardener do not count unless they are a care or support worker, and only one company in a connected group can claim.
Do employers pay National Insurance for under 21s and apprentices?
For employees under 21 (category M) and apprentices under 25 (category H), the employer rate in 2026 to 2027 is 0% on earnings up to £50,270 a year. Employers pay 15% only on earnings above that. The same applies to veterans in the first 12 months of their first civilian job after leaving the armed forces (category V).
Does this calculator show take-home pay?
No. It shows employer costs only. It does not calculate Income Tax, employee National Insurance or take-home pay.
Use this employer NI calculator to see the National Insurance an employer pays for 2026/27. It covers pension, the Employment Allowance and the cost of a pay rise, and it shows the working.