Calculate employer National Insurance contributions with the new 15% rate and £5,000 threshold
| Element | 2025/26 Rate |
|---|---|
| Employer NI Rate | 15% |
| Secondary Threshold | £5,000/year |
| Weekly Threshold | £96.15/week |
| Employment Allowance | £10,500 |
Most employers qualify for the £10,500 allowance. You cannot claim if:
Employers pay 15% National Insurance on all employee earnings above £5,000 per year (Secondary Threshold).
Unlike employee NI, there is no upper earnings limit - employers pay 15% on all earnings above the threshold.
Example: £30,000 salary = (£30,000 - £5,000) × 15% = £3,750 NI
| Annual Salary | Employer NI (Before Allowance) | Increase from 2024/25 |
|---|---|---|
| £20,000 | £2,250 | +£746 |
| £25,000 | £3,000 | +£806 |
| £30,000 | £3,750 | +£866 |
| £40,000 | £5,250 | +£986 |
| £50,000 | £6,750 | +£1,106 |
| £75,000 | £10,500 | +£1,406 |
| £100,000 | £14,250 | +£1,706 |