UK Employer National Insurance Comparison Calculator

Our UK employer national insurance comparison calculator helps you assess the impact to your business of the April 2025 changes to employer national insurance contributions.

From April 2025, employer’s national insurance contributions are increasing from 13.8% to 15%, while the threshold above which contributions are made is decreasing from £9,100 to £5,000 annually. However, the national insurance allowance for eligible employers, is increasing from £5,000 to £10,500 annually. Eligible employers can deduct the allowance from their national insurance contributions, decreasing their liability.

To estimate the impact of the changes to your business costs, use our UK employer national insurance comparison calculator. Suitable for up to 10 employees, it calculates the current national insurance costs, and the impact of the employer NI changes from April 2025. Simply enter the employee annual salaries and let the calculator do the rest.

Employer National Insurance Calculator

Employer National Insurance Calculator

Disclaimer: This calculator provides estimated National Insurance calculations based on current tax regulations. Actual liabilities may vary. The results are for informational purposes only and do not constitute financial, tax, or legal advice. Always consult a qualified professional for precise calculations and guidance specific to your circumstances. Tax regulations can change, and this tool may not reflect the most recent updates.

If you would like to calculate the full cost of employees to your business, we have a useful resource in our shop. Our Excel staff budget spreadsheet works out the salary, employer NI and workplace pension costs for up to 10 employees.