Employer cost calculator

Employer NI & total cost calculator (2025/26)

Enter any UK salary to instantly calculate your total employer cost for 2025/26 — NI at 15%, auto-enrolment pension, Employment Allowance and overheads. Results update live.

Calculator inputs

Minimum 3.0% on qualifying earnings (£6,240–£50,270).
Equipment, software, workspace, training, etc.
Most single-director companies cannot claim.
Total employer cost / year
£43,363
£3,614 per month · 23.9% above salary
£43,363 total / year £3,614 / month
Salary £35,000
Employer NI £4,500
Pension £863
Overheads £3,000
Monthly total
£3,614
Employer NI / month
£375
Cost above salary
£8,363
23.9% above
EA saving
£0

Full breakdown

ItemAnnual
Gross salary£35,000
Employer NI (gross)£4,500
Employment Allowance used−£0
Employer NI due£4,500
Pension contribution£863
Overheads£3,000
Total employer cost£43,363

Employer NI bands

Earnings bandRateNI
Up to £5,0000%£0
Above £5,00015%£4,500
Total£4,500
Tax year 2025/26 · Employer NI 15% above £5,000 · Comparison year 13.8% above £9,100 · Estimates only — not financial or legal advice.
How it works

Three steps to your employer cost estimate

01
Enter the salary
Type any annual gross salary. Use the quick chips for common bands or enter your own figure.
02
Set pension and overheads
Adjust employer pension rate and add any equipment, software or workspace costs.
03
Read the total cost
The donut and KPI strip update live. Apply Employment Allowance if eligible to see the net NI bill.
Total employer cost
£43,363 / year
£3,614 / month
23.9% above salary