UK · Employer costs · 2026–27
Employer National Insurance calculator.
Employer Class 1 NI on one employee’s pay at 15% above the £5,000 secondary threshold, with the £50,270 relief for under 21s, apprentices under 25 and veterans.
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Employer NI
Enter pay to see the employer NI.
How is employer National Insurance worked out?
For 2026–27 GOV.UK sets the employer (secondary) Class 1 rate at 15%, charged on pay above the secondary threshold of £96 a week, £417 a month or £5,000 a year. For employees under 21, apprentices under 25 and eligible veterans, no employer NI is due on pay up to the upper secondary threshold of £967 a week, £4,189 a month or £50,270 a year; 15% applies only to the amount above it.
Worked example. An employee on £30,000 a year: (£30,000 − £5,000) × 15% = £3,750 a year. The same salary for an apprentice under 25 costs £0 in employer NI.
Employer NI is separate from the employee’s own NI, and the Employment Allowance can reduce your total annual bill by up to £10,500.
Frequently asked questions
What is the employer National Insurance rate in 2026-27?
GOV.UK gives the employer Class 1 rate as 15% on pay above the secondary threshold of £5,000 a year (£417 a month, £96 a week).
Do I pay employer NI on apprentices and under 21s?
Not on pay up to the upper secondary threshold of £50,270 a year (£4,189 a month, £967 a week) for employees under 21 and apprentices under 25, and for eligible veterans. Above that threshold the 15% rate applies.
Does this include the Employment Allowance?
No. This tool shows the bill for one employee. Add up your bill across all employees and use the Employment Allowance calculator to see what it offsets.
Is employer NI charged on pension contributions?
This tool charges it on the gross pay you enter. Whether a payment counts as earnings for NI depends on your arrangement, so check with HMRC or your payroll provider.
Sources
Checked
Figures are for the UK 2026 to 2027 tax year unless stated. Runs entirely in your browser. Nothing you type is sent or stored.
Scope
Rates are for the 2026 to 2027 tax year. Standard category only for the 15% case; other category letters, directors and the annual-earnings method for directors are not modelled. General information, not legal, tax or payroll advice. GOV.UK, HMRC and your payroll provider are authoritative.