Employer Cost Calculator UK

How this calculator works

Employer National Insurance is calculated using WageOra's shared tax engine and configuration. It uses the same Secondary Threshold and rate as the rest of the site, never duplicated here. By default this calculator shows employer NI before Employment Allowance.

Employment Allowance

Employment Allowance can reduce an eligible employer's annual NI bill, but not every employer qualifies. If you select the option above, the calculator shows an illustrative figure after allowance alongside the gross figure. It never applies more allowance than your calculated NI liability, and never reduces employer NI below zero.

Employer NI vs employee NI

This calculator shows employer National Insurance. That's a separate cost your business pays on top of an employee's salary, not something deducted from their pay. For how National Insurance works on the employee side instead, see our guide on National Insurance explained.

What this estimate does not include

This is not complete accounting or payroll advice. It does not include every employment cost, such as benefits, insurance, equipment, recruitment, training, payroll administration, the apprenticeship levy, statutory payments or sector-specific costs.

Worked example

Your figures stay in your browser. WageOra does not upload, store or see the figures you enter, and no account is required.

Page reviewed: September 2026