EmployerCalculator uses deterministic formulae for 2025/26 employer NI, pension minimums and total employer cost modelling. Each result is rendered server-side and included directly in HTML for SEO.
Employer NI assumptions: 15% rate above £5,000 secondary threshold, with support for Employment Allowance up to £10,500 and relief handling for under-21 and apprentice under-25 scenarios up to the upper secondary threshold.
Pension assumptions: employer minimum 3% and total minimum 8% on qualifying earnings band £6,240 to £50,270. Programmatic pages default to minimum employer contribution unless stated.
Update schedule: rates and thresholds are reviewed each tax-year cycle and whenever HMRC issues in-year updates. Pages display tax year explicitly.
Disclaimer: estimates only and not financial or legal advice.