Last Updated on 7 August 2026
Calculate your employer’s national insurance liability for 2024/25 and from 2025/26
With imminent changes to the rate and threshold for employers’ national insurance contributions, business owners need to understand how these changes will impact them. 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 from 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 calculates the additional cost from 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
If you found this resource helpful, we have Excel spreadsheet resources in our shop that calculate the cost of employees for a business.
Suitable for use from April 2025, the Excel spreadsheets calculate staff costs for up to 10 or 50 employees and include:
- Annual and monthly salary costs
- Employers’ 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)
- Allows for the inclusion of the national insurance allowance for eligible employers
- Provides budget, financial and cash flow figures
