Estimate Employer National Insurance for one employee using a simple UK payroll planning model. Add annual salary, bonus and months employed to see secondary Class 1 NICs, total gross pay and the estimated employer cost. This calculator uses a 15% rate above the annual £5,000 secondary threshold, pro-rated by months employed for quick budgeting.
This is a planning calculator for standard employer NICs only. It does not handle every payroll edge case, such as under-21 rates, apprentices under 25, Freeport/site reliefs, directors on alternative methods or exact period-by-period payroll treatment.
| Item | Amount |
|---|---|
| Gross pay in scope | -- |
| Threshold deduction | -- |
| Employer NI before offset | -- |
| Allowance offset | -- |
| Total employer NI | -- |
The calculator uses a simple annual employer NIC model: 15% on earnings above a pro-rated £5,000 annual secondary threshold. Any Employment Allowance entered is treated as a rough offset for planning only.