How it works
Employer National Insurance = 15% of annual earnings above the £5,000 secondary threshold.
A worked example
A £35,000 salary gives estimated employer National Insurance of £4,500 a year.
What to keep in mind
2026/27 annual estimate for a standard category A employee. Excludes Employment Allowance, reliefs for eligible younger workers, veterans, Freeports and Investment Zones, benefits and payroll-period rounding.
A common question
Does this include Employment Allowance?
No. Employment Allowance applies to an eligible employer’s overall Class 1 National Insurance bill, rather than being a per-employee deduction.
Sources & rates
Rates checked on 30 September 2026.
For general information and planning, not personalised financial or tax advice. Verify important decisions with a qualified adviser.