Employer National Insurance calculator UK 2026/27
Estimate 2026/27 employer National Insurance for a standard adult category A employee. See annual NI cost and salary plus employer contributions.
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Annual employer NI estimate
Inputs changed. Select Calculate result to update your estimate.
2026/27 category A adult employee, no special reliefs. Excludes Employment Allowance, under-21/apprentice/veteran reliefs, benefits in kind and Apprenticeship Levy. This is annualised; payroll is calculated by pay period.
How the employer national insurance calculator uk 2026/27 works
Employer NI = 15% of annual salary above £5,000.
UK data and rules
2026/27 data · Checked 16 October 2026. Rules are a dated snapshot, not a live feed.
Read about data coverage and updates
Worked example: employer national insurance
This illustration uses the calculator’s example inputs. It is not a quote or a recommended financial decision.
- Annual gross income (£)
- 35,000
Annual employer NI estimate: £4,500.00
Employer NI = 15% of annual salary above £5,000.
Employer National Insurance: questions answered
Does the estimate subtract Employment Allowance?
No. It shows NI for one standard adult employee before employer-level allowances. Employment Allowance, special age-related reliefs, benefits in kind and the Apprenticeship Levy are excluded.
Using your result
Example inputs are a starting point. Replace them with your figures and select Calculate result. Results are rounded for display; calculations use unrounded values.
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