Answers · UK 2025/26
What is the employer National Insurance rate from April 2025?
Employer NI rose to 15% from April 2025, payable on employee earnings above £5,000 per year.
Full answer
From 6 April 2025, employers pay National Insurance at 15% on employee earnings above the Secondary Threshold, which was also reduced to £5,000 per year (from £9,100). The combined effect significantly increased payroll costs. For an employee earning £30,000, employer NI is 15% x (£30,000 -- £5,000) = £3,750 per year. The Employment Allowance (£10,500 for 2026/27) can offset this for eligible employers.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.