See how the Autumn Budget 2025 changes — chiefly the employer NI hike — affect your take-home pay and employer cost.
Enter the gross salary
Type the annual gross salary you want to model. Either an employee considering a pay package or an employer pricing a new hire — the calculator shows both sides.
Pick your role
Employee shows take-home pay before and after the Budget; Employer shows the total cost of employment (salary + employer NI) before and after the threshold drop and rate rise.
Add Employment Allowance if eligible
Eligible employers can offset up to £10,500 of employer NI bill from April 2025 (up from £5,000). Available to most employers with previous-year secondary NI under £100,000.
Review the year-on-year delta
See the £ change for both sides. A £30,000 employee now costs the employer £866 more per year before Employment Allowance — useful when negotiating pay rises.
Plan salary sacrifice impact
Salary sacrifice into pension now saves the employer 15% NI on sacrificed pay (up from 13.8%) — even more powerful than before. Generous employers may share the saving with employees.
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Disclaimer: All results are estimates for guidance only and do not constitute financial, tax or legal advice. Always consult a qualified professional.