How much employer's NI is payable on a salary of £30,000?

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UK employer's National Insurance on a £30,000 salary for 2026/27. The employer NI rate increased from 13.8% to 15% from 6 April 2025. The Secondary Threshold (the point above which employer NI is payable) was simultaneously reduced from £9,100 to £5,000 per year. Calculation: £30,000 gross salary minus Secondary Threshold £5,000 = £25,000 liable. 15% × £25,000 = £3,750 employer NI per year, equivalent to £312.50/month. This is in addition to the gross salary — the total employment cost to the employer is £30,000 + £3,750 = £33,750. Employment Allowance: eligible employers (who are not sole directors of their own company, and whose NI bill was under £100,000 the previous year) can claim up to £10,500 Employment Allowance against their total employer NI bill, potentially reducing it to zero for small employers. At £30,000 salary, if this is the only employee, the Employment Allowance more than covers the £3,750 bill. Class 1A NI: employer NI is also payable at 15% on Benefits-in-Kind (e.g. company car, private medical) reported on P11D or via payrolling. Class 1B: on PAYE Settlement Agreements. Employer NI is a tax-deductible business expense for Corporation Tax or self-employment purposes.

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