1. What is Employers National Insurance?

Employers National Insurance is a tax paid by employers on their employees' earnings above a certain threshold. For 2025/26, the rate is 13.8% on earnings above £9,100 per year.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• Salary — Employee's gross annual salary in GBP
• £9,100 — Employers NI threshold for 2025/26
• 13.8% — Employers NI rate for 2025/26

Note: No Employers NI is due if salary is below £9,100.

3. Importance of Employers NI Calculation

Details: Accurate Employers NI calculation is crucial for payroll processing, budgeting, and financial planning for businesses.

4. Using the Calculator

Tips: Enter the employee's gross annual salary in GBP. The calculator will automatically compute the Employers NI contribution for 2025/26.

5. Frequently Asked Questions (FAQ)

Q1: What is the Employers NI threshold for 2025/26?
A: The threshold is £9,100 per year. No Employers NI is due on earnings below this amount.

Q2: Is the rate the same for all employees?
A: Yes, the 13.8% rate applies to all employees above the threshold, with some exceptions for apprentices under 25.

Q3: How often is Employers NI paid?
A: Typically paid monthly or quarterly along with PAYE tax through the HMRC payroll system.

Q4: Are there any reductions available?
A: Some employers may qualify for Employment Allowance which reduces their NI liability.

Q5: Does this include Employees NI?
A: No, this calculator only computes the employer's contribution. Employees pay their own NI separately.