MundoKit

UK Employer NI Calculator: Payroll and Allowance

Paste anonymous salary, NI category and allowance-eligibility rows. Compare annual employer NI before and after the April 2025 changes.

Inputs
One employee per line; optional header salary,category,eligible. No names. Use ungrouped salaries (30000, not 30,000). Categories: A/B/C/J, H/M/V/Z, D/E/F/I/K/L/N/S. Up to 1,000 employees and 100,000 characters.
From 2025–26 the previous-year £100,000 Class 1 liability restriction is removed. Other eligibility rules remain; connected companies share one allowance and multiple payrolls cannot each claim it.
Requires previous-year employer Class 1 liabilities below £100,000. Combine payrolls and connected-company/group liabilities for this test; only one allowance is available. Confirm other eligibility rules too.

Results

2026-27 employer NI after allowance
£7,500.00
2024–25 NI after allowance
£5,768.40
Annual NI change
£1,731.60
Payroll plus comparison-year NI
£87,500.00
Comparison-year allowance allocated in row order
Employee rowCategoryGross NIAllowance usedNet NI
1A£3,750.00£0.00£3,750.00
2A£3,750.00£0.00£3,750.00
3M£0.00£0.00£0.00
  • Annual budgeting estimate using annual thresholds. Actual weekly/monthly payroll, irregular pay, starters and leavers can differ.
  • Categories assume relief conditions hold for the entire year; veteran and zone relief eligibility/duration are not determined here. Pension age category C still attracts employer NI.
  • Allowance is employer-wide, not per employee. Mark excluded earnings no. Confirm each year’s eligibility separately, including connected-company and sole-director restrictions.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

How it works

HMRC’s annual standard secondary threshold falls from £9,100 in 2024–25 to £5,000 in 2025–26 and 2026–27; the employer rate rises from 13.8% to 15%. Eligible Employment Allowance rises from £5,000 to £10,500.

employee gross NI = max(0, annual salary − category threshold) × rate

Supported categories A/B/C/J use the standard threshold; H/M/V/Z use £50,270; D/E/F/I/K/L/N/S use £25,000. All category eligibility conditions must hold throughout the modelled year. The tool applies remaining allowance to eligible rows in order, never exceeding gross NI. An employee marked no still owes NI but receives no allowance allocation.

CSV accepts three unquoted columns and an optional salary,category,eligible header. Salaries cannot contain thousands-separator commas. Processing is local and limited to 1,000 employees and 100,000 characters. Annual thresholds make this a budget estimate, not payroll software.

Rounding: no intermediate rounding; displayed money is rounded to two decimal places.

For 2024–25, previous-year employer Class 1 liabilities must be below £100,000, combining payrolls and connected-company/group liabilities. That restriction disappears from 2025–26. Other eligibility conditions remain; connected companies share one allowance. Confirm each year separately.

Worked examples

One standard employee on £30,000

With no allowance, 2024–25 NI is (£30,000 − £9,100) × 13.8% = £2,884.20. Current NI is (£30,000 − £5,000) × 15% = £3,750, an increase of £865.80.

Three £30,000 employees

Three category A employees produce £11,250 current gross NI. With confirmed eligibility and the full £10,500 allowance available, net NI is £750.

Historically ineligible, currently eligible

An employer with previous-year Class 1 liabilities of £100,000 fails the historical threshold. For three £30,000 category A employees in the model, leave 2024–25 eligibility unchecked: NI is £8,652.60. If eligible currently with the full allowance available, current NI is £750.

Frequently asked questions

Is Employment Allowance per employee?
No. It is a single employer-level allowance. Connected-company and multiple-payroll restrictions apply. Allocation in this table is only a budgeting presentation.
Does a sole director qualify?
A company with one director cannot claim if that director is the only employee liable for secondary Class 1 NI.
Does pension age stop employer NI?
No. Category C attracts employer NI even though employee NI differs.
Why can payroll software give a different figure?
Actual NI uses the applicable earnings period. Weekly/monthly thresholds, uneven pay, starters, leavers and changes in relief eligibility can differ from annual estimates.
What does allowance eligible no mean?
It prevents that row consuming Employment Allowance. Use it for earnings excluded from a claim, such as off-payroll IR35 earnings; it does not remove NI liability.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.