For 2025/26, employer National Insurance is charged at 15% on earnings above the £5,000 secondary threshold. Select a salary below to see the exact NI due, monthly equivalent, and year-on-year comparison with 2024/25.
The April 2025 changes — rate up from 13.8% to 15%, threshold down from £9,100 to £5,000 — increased employer NI at virtually every salary level. For a £35,000 salary, employer NI increased from £3,585 to £4,500: a rise of £915 per year.
| Salary | Employer NI / year | Per month |
|---|---|---|
| £20,000 | £2,250 | £188 |
| £25,000 | £3,000 | £250 |
| £30,000 | £3,750 | £312 |
| £35,000 | £4,500 | £375 |
| £40,000 | £5,250 | £438 |
| £50,000 | £6,750 | £562 |
| £60,000 | £8,250 | £688 |
| £75,000 | £10,500 | £875 |
| £100,000 | £14,250 | £1,188 |
Calculated at 15% above the £5,000 secondary threshold. No Employment Allowance applied.
For total employer cost including pension and overheads, see employer cost by salary or use the full employer cost calculator.