Estimate annual employer Class 1 National Insurance for standard Category A employees in the 2026/27 tax year.
Illustration for evenly paid standard Category A employees using annualised 2026/27 thresholds. Payroll calculations normally operate per pay period and may differ.
How to use the Employer National Insurance Calculator UK
Enter the annual gross salary for one employee, the number of employees on that salary and the Employment Allowance you expect to claim. Enter 0 if the allowance does not apply. The result estimates employer Class 1 National Insurance and total salary cost.
2026/27 employer National Insurance rates
| Item | 2026/27 value used |
|---|---|
| Standard employer rate | 15% |
| Annual secondary threshold | £5,000 per employee |
| Maximum Employment Allowance | £10,500 for eligible employers |
How the estimate is calculated
For each employee, the calculator subtracts the £5,000 annual secondary threshold from gross salary and applies 15% to the remaining earnings. It multiplies that figure by the employee count, then deducts the entered Employment Allowance without taking the result below zero.
Employment Allowance
Employment Allowance can reduce eligible employers’ Class 1 National Insurance bill. Eligibility rules apply, and the calculator does not decide whether an employer qualifies. The amount used cannot exceed the lower of the entered allowance, £10,500 or the gross employer NI estimate.
Important limitations
This simplified annual estimate is for standard Category A employees receiving the same annual salary. Different rules or thresholds can apply to employees under 21, qualifying apprentices under 25, eligible veterans, Freeport or Investment Zone employees, directors, benefits, irregular pay, multiple payrolls and off-payroll arrangements.
Official 2026/27 guidance
HMRC publishes the employer thresholds, category rates and Employment Allowance figure used for payroll. Check the official 2026/27 rates and thresholds for employers before running payroll.
Related calculators
Compare employment arrangements with the Contractor Pay Calculator UK. Sole traders can estimate their liabilities using the Self Employed Tax Calculator UK, while company owners can model distributions with the Dividend Tax Calculator UK. Browse all tools on the United Kingdom Calculator homepage.
Frequently asked questions
What is the employer NI rate for 2026/27?
The standard employer Class 1 rate is 15% on earnings above the applicable secondary threshold.
What secondary threshold does this calculator use?
It uses the standard annual secondary threshold of £5,000 per employee for 2026/27.
Does the calculator include Employment Allowance?
Yes. Enter the amount to claim, up to £10,500, or enter 0 if it does not apply.
Does this calculate employee National Insurance?
No. It estimates the employer’s secondary Class 1 contribution only.
Can I use this result to submit payroll?
No. Use payroll software and HMRC guidance because calculations operate by pay period and employee category.
