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.

Inputs

Salary amount

Enter the gross pay for one employee before deductions.

Pay frequency

Comparison range

Employee is under 21 Employer NI is 0% up to the Upper Secondary Threshold

Apprentice under 25 0% up to the Upper Secondary Threshold

Apply Employment Allowance in totals Reduces employer NI by up to the annual allowance if eligible

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.