Employer National Insurance Calculator UK (2025/26)

Easily estimate how much Class 1 secondary National Insurance an employer owes for different salary levels. Built for UK accountants, payroll teams and employers.

Employer National Insurance Calculator UK (2025/26)

Inputs

Enter the gross pay for one employee before deductions.
Please enter a valid salary greater than or equal to zero.
Assumes standard Category A with no contracted out. This tool focuses on employer Class 1 secondary contributions.

Results 2025/26 Config

Employer NI per period
£0.00
Employer NI per year
£0.00
Effective NI rate
0.00%
Annual Salary NIable pay Employer NI (£/yr) Effective rate
Calculation uses 13.8% employer NI above the Secondary Threshold and 0% up to the Upper Secondary Threshold for under 21s and apprentices under 25. Update thresholds in the configuration block as needed.

For guidance only. Always verify against HMRC rules for the relevant tax year.

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