Employer's NI Calculator (2026/27)
Work out employer's Class 1 National Insurance on a salary for 2026-27 — 15% above the £5,000 secondary threshold, calculated instantly. Free, no signup.
Employer's NIC is 15% on pay above the secondary threshold of £5,000.00 (2026/27).
Employer's NI on this salary
£4,500.00
A £35,000.00 salary costs your business £39,500.00 a year once employer's NI is added.
| Gross salary | £35,000.00 |
|---|---|
| Secondary threshold | £5,000.00 |
| Pay above threshold | £30,000.00 |
| Rate | 15% |
| Employer's NIC | £4,500.00 |
How this is calculated
Employers pay Class 1 secondary National Insurance on their employees' earnings — a cost on top of the gross salary, separate from the employee's own NI. For 2026/27 it is 15% on every pound of salary above the secondary threshold of £5,000.00 a year. Below that threshold there is no employer's NI to pay.
So the calculation is simply: (salary − £5,000.00) × 15%. For a director drawing a salary through their own company, this is a deductible business cost — see our take-home calculator for the full picture.
Assumptions
- Annual-basis figures (real payroll assesses NI per pay period). Good for planning; your payroll software is the payment record.
- No Employment Allowance is applied — a sole director-employee company can't claim it, and eligibility varies for others.
- No relief for under-21s, apprentices, veterans or freeport/investment-zone workers, which use different secondary thresholds.
Rates used (2026/27)
- Employer's (secondary) NIC: 15% above £5,000.00.
This is an illustration for information only — not tax, accounting or financial advice. Check with an accountant or your payroll before acting.
Information and estimates only — not tax or financial advice. Figures are based on published HMRC rates; check gov.uk or an accountant for your situation.