Employer NI Cost Calculator 2026/27

Employer NI Calculator (2026/27)

Annual salary per employee (£)

Number of employees

Employee type

Claim Employment Allowance?

Employment Allowance reduced your annual employer NI bill by up to £10,500. Eligibility cap (£100,000 NI liability) removed from April 2025 — most employers now qualify.

Employer NI Rates 2026/27

Threshold	Rate
Up to £5,000/year	0%
Above £5,000/year	15%

Rate: 15% (raised from 13.8% from April 2025 — October 2024 Budget). No upper earnings limit — 15% applies on all earnings above £5,000.

Secondary threshold: £5,000/year (reduced from £9,100 before April 2025). Frozen until 2030-31.

Employment Allowance: £10,500 (eligibility cap removed — most employers qualify from April 2025).

Under 21 / Apprentice under 25: 0% up to Upper Secondary Threshold £50,270; 15% above.

Estimate only. Assumes identical salary across all employees. Does not include Class 1A NI (on benefits in kind), Class 1B (PAYE settlement agreements), or Apprenticeship Levy. Consult a payroll specialist for accurate full-cost modelling.