What is the employer NI rate for 2024/25?

13.8% on all employee earnings above the Secondary Threshold of £9,100/year (£758/month). There is no upper earnings limit for employer NI — it continues at 13.8% regardless of how high the employee earns.

What is the Employment Allowance?

Eligible employers can reduce their Class 1 NI bill by up to £5,000/year. Not available to single-director companies with no other employees, or employers whose NI liability was above £100,000 in the previous tax year.

How does employer NI affect total employment cost?

Total employment cost = gross salary + employer NI (13.8% above ST) + employer pension (min 3%). A £50,000 employee costs approximately £57,000+ in total employment costs before pension and benefits.

UK Employer National Insurance Contributions Calculator 2024/25

Calculate employer Class 1 National Insurance contributions for 2024/25. Rate: 13.8% on earnings above £9,100/year Secondary Threshold. No upper limit. Employment Allowance (£5,000 offset for eligible employers).

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Frequently Asked Questions

What is the employer NI rate for 2024/25?

What is the Employment Allowance?

How does employer NI affect total employment cost?