UK Employer NI Calculator
Estimate the employer (secondary) National Insurance a UK business pays on an employee's annual salary.
Annual Employer NI
£4,500.00
- Monthly employer NI
- £375.00
- Tax year
- 2025/26
Assumptions
- Does not model Employment Allowance, which can reduce or eliminate employer NI for many small businesses
How it's calculated
Employer NI = (annual salary − secondary threshold) × employer NI rate, for salary above the threshold.
Worked example
A £35,000 salary has employer NI calculated above the secondary threshold, shown live above.
Frequently asked questions
Does this account for Employment Allowance?
No — Employment Allowance can reduce a small business's employer NI bill and depends on eligibility rules not modeled here.