Employer NI Calculator
Find out what an employee costs your business in employer National Insurance, and how much of that disappears when the employee qualifies for a reduced liability category.
Employer NI Calculator
Built using UK PAYE and HMRC payroll rules for the 2026/27 tax year. Estimate only — not an official payroll record.
Figures are estimates produced by our shared payroll engine using published UK PAYE, National Insurance and student loan rules. They are not official payroll records and must not be used as evidence of pay. HMRC RTI integration is in development and testing.
Running payroll for real employees?
Our employer payroll system stores your employees, calculates each payroll run and produces finalised payslips from the stored payroll record — never from a re-run of the calculator.
When is employer NI reduced?
Employees under 21, apprentices under 25 and veterans in their first civilian job can attract a 0% employer rate up to a higher threshold. Choose the matching category letter to see it.
Is the Employment Allowance included?
No. This calculator shows the raw employer liability per pay period. Employment Allowance is claimed through an Employer Payment Summary and is handled separately.
Does it include pension costs?
Yes — set an employer pension percentage and the total employer cost includes it.
Built using UK PAYE and HMRC payroll rules. We are not HMRC approved, recognised or certified. HMRC RTI integration is in development and testing. Explore the other payroll tools: UK Payslip Generator, UK Salary Calculator, PAYE Calculator, National Insurance Calculator, Payroll Cost Calculator.