Calculator · Hiring
Employer National Insurance calculator
Estimate the secondary Class 1 NI cost of payroll using 2026/27 rates, then check eligibility before relying on Employment Allowance.
Tax year 2026/27
Calculator answer
Enter your figures to estimate the result for the 2026/27 tax year. The output is a planning estimate only and should be checked against HMRC guidance before filing or paying tax.
Annual employer NI bill
£0
- NI per employee
- £4,500
- Total NI (1 employee)
- £4,500
- Employment Allowance applied
- −£4,500
- Payable to HMRC
- £0
- Cost per employee before salary
- £0
How this calculator works
For 2026/27, this calculator applies employer secondary Class 1 National Insurance at 15% on earnings above the £5,000 secondary threshold. It uses the standard category A calculation only.
The £10,500 Employment Allowance is not automatic. A single-director company without other qualifying employees cannot claim it, and other eligibility rules apply. Untick the box unless you have confirmed eligibility with HMRC.
Example: £30,000 of annual earnings gives (£30,000 − £5,000) × 15% = £3,750 of employer NI before any eligible allowance. This result excludes pension costs, statutory payments, specialist NI categories and reliefs.