Employer National Insurance Calculator
Calculate how much employer National Insurance you pay on an employee’s salary or on total payroll. Uses the UK 2024/25 secondary threshold and 13.8% rate.
One employee’s salary or total payroll for the year
2024/25: Secondary threshold £9,100/year. Rate 13.8% on pay above threshold. Confirm with HMRC for current figures.
UK tax year: This calculator uses employer (secondary) National Insurance rates and the secondary threshold for 2024/25. Always check HMRC for the latest thresholds and rates.
What is employer National Insurance?
Employer National Insurance (Class 1 secondary contributions) is paid by the employer on an employee’s earnings above the secondary threshold. It is in addition to the employee’s own National Insurance and is a cost of employing staff.
The secondary threshold for 2024/25 is £9,100 per year (£758 per month, £175 per week). You pay 13.8% on earnings above that amount. No employer NI is due on pay at or below the threshold.
How to use this calculator
- Enter gross pay: Enter the employee’s gross annual salary (or total annual payroll if you want an overall figure).
- Calculate: Click “Calculate Employer NI” to see the employer NI due for the year and per month, and the amount of pay above the threshold.
- Use for payroll: You can run the calculation for each employee or once for total payroll to estimate total employer NI cost.
Employer NI rates (2024/25)
- • Secondary threshold: £9,100 per year (£758/month, £175/week)
- • Rate on earnings above threshold: 13.8%
- • No employer NI on pay at or below the secondary threshold
Frequently asked questions
Do I pay employer NI on all wages?
No. You only pay 13.8% on the amount above the secondary threshold (£9,100 per year). The first £9,100 of an employee’s pay in the year has no employer NI.
Is employer NI the same as employee NI?
No. Employees pay Class 1 primary contributions (different thresholds and rates). Employer NI is Class 1 secondary and is your cost as the employer; it is not deducted from the employee’s pay.
Can I reduce employer NI?
Legal ways to reduce employer NI include the Employment Allowance (if you qualify), and approved salary sacrifice arrangements (e.g. pensions, cycle to work). The allowance and rules change; check HMRC for current eligibility.
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