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Business finance · 2026/27

Employment Allowance remaining NI calculator UK

Apply the annual allowance to eligible employer Class 1 NI liability. Check the formula, worked example and limits before using your own figures.

Enter your figures

Your estimate

Eligible liability after allowance

£7,500.00
Allowance applied£10,500.00
Unused allowance remaining£0.00

Use your actual figures. Any prefilled price, fee, rate or return is an editable illustration, not a current product quote. Eligibility must be confirmed separately; this does not decide single-director-company, connected-employer or other restrictions. Do not apply the same allowance separately to every employee.

How the employment allowance remaining ni calculator uk works

Allowance still available = max(0, £10,500 − already used); reduction is capped at the eligible liability.

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: employment allowance remaining ni

This illustration uses the calculator’s example inputs. It is not a quote or a recommended financial decision.

Eligible annual employer Class 1 NI liability (£)
18,000
Employment Allowance already used this year (£)
0
Employer eligibility confirmed
Yes

Eligible liability after allowance: £7,500.00

Allowance still available = max(0, £10,500 − already used); reduction is capped at the eligible liability.

Employment Allowance remaining NI: questions answered

What does the employment allowance remaining ni calculation include?

Allowance still available = max(0, £10,500 − already used); reduction is capped at the eligible liability. Use your actual figures. Any prefilled price, fee, rate or return is an editable illustration, not a current product quote. Eligibility must be confirmed separately; this does not decide single-director-company, connected-employer or other restrictions. Do not apply the same allowance separately to every employee.

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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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