Employer National Insurance Contributions Calculator

With imminent changes to the rate and threshold for employer’s national insurance contributions, it’s important as a business owner to understand how these changes will impact you. Using our UK staff cost employer national insurance contributions calculator you can determine your employer’s national insurance liability for individual staff for 2024/25 and 2025/26.

With our UK employer national insurance calculator, you can compare the employer’s NIC liability on individual salary amounts for both tax years. The calculator also works out the additional cost for 2025/26.

Employer National Insurance Contributions Calculator

NI Rates & Thresholds

2024/25: £9,100 threshold, 13.8% rate

2025/26: £5,000 threshold, 15% rate

2024/25 NI Contribution: £0.00
2025/26 NI Contribution: £0.00
Increase in Contributions: £0.00

Suitable for use from April 2025, the resource calculates staff costs for up to 10 employees and includes:

  • Annual and monthly salary costs
  • Employer’s national insurance contributions
  • Workplace and other pension scheme costs
  • Allows for one annual pay increase
  • Accommodates new starters over the year (full month pay basis)
  • Provides budget, financial and cash flow figures