Employer NI Calculator - CBM Accounting

Employer NI rate: 15% above the secondary threshold of £5,000 per year (2025/26 onwards). Employment Allowance of £10,500 may apply. For personalised advice, speak to our advisers.

Employee Details

Enter employee salary to calculate employer NI cost

Salary

Annual Employee Salary

Number of Employees (at this salary)

Employment Allowance Eligible?

Most small employers qualify for £10,500 annual allowance

Employer NI Cost

£0.00

per year

£0

Per Employee

£0

Monthly Total

Breakdown

Employer NI: 15% on earnings above £5,000 (secondary threshold). Employment Allowance reduces your NI bill by up to £10,500. Not available to companies with a single director-employee or if previous year employer NI exceeded £100,000.