How much employer National Insurance is due on a £30,000 salary in 2026/27?

Full answer

For 2026/27, employers pay Class 1 secondary National Insurance at 15% on each employee's earnings above the secondary threshold of £5,000 a year. On a £30,000 salary the employer pays 15% of £25,000 (£30,000 minus £5,000), which is £3,750. This is a cost on top of the salary, separate from the employee's own 8% NI and Income Tax. The threshold and rate changed significantly, with the secondary threshold cut to £5,000 and the rate raised to 15%, increasing employment costs compared with previous years. Eligible employers can claim the Employment Allowance, which is £10,500 for 2026/27, to reduce their total employer NI bill. A small business with one employee on £30,000 could use the Employment Allowance to wipe out the entire £3,750 charge, though the allowance is shared across all employees and some single-director companies are excluded. Employer NI is also due on most benefits in kind and on bonuses. Salary sacrifice arrangements, such as pension contributions, reduce the gross salary and therefore cut employer NI as well, which is one reason employers support pension salary sacrifice. Use the Employer NI calculator to work out the total cost of employing someone at any salary, including the Employment Allowance.

Try the calculator

More answers

• How does employer National Insurance work in the UK?
• What is the UK Employment Allowance?