1. What is Employer National Insurance?

Employer National Insurance contributions are payments made by employers on their employees' earnings above the secondary threshold. For the 2025/26 tax year, the rate is 15% on earnings above £175 per week.

2. How Does the Calculator Work?

The calculator uses the Employer NI formula:

Where:

• \( Earnings \) — Employee's weekly earnings in GBP
• \( £175 \) — Secondary threshold for 2025/26 tax year
• \( 0.15 \) — Employer NI contribution rate (15%)

Explanation: Employers pay 15% National Insurance on employee earnings above the £175 weekly threshold. No contributions are due on earnings below this threshold.

3. Importance of Employer NI Calculation

Details: Accurate Employer NI calculation is essential for payroll processing, budgeting, compliance with HMRC regulations, and ensuring correct tax payments for employees.

4. Using the Calculator

Tips: Enter the employee's weekly earnings in GBP. The calculator will automatically compute the Employer National Insurance contribution due for the 2025/26 tax year.

5. Frequently Asked Questions (FAQ)

Q1: What is the secondary threshold for Employer NI?
A: For the 2025/26 tax year, the secondary threshold is £175 per week. No Employer NI is due on earnings below this amount.

Q2: Is this calculator for weekly or monthly calculations?
A: This calculator uses weekly earnings. For monthly calculations, convert monthly earnings to weekly by dividing by 4.33.

Q3: Are there different rates for different earning levels?
A: For Employer NI in 2025/26, there is a single rate of 15% applied to all earnings above the secondary threshold.

Q4: When are Employer NI payments due?
A: Employer NI payments are due to HMRC along with PAYE payments, typically by the 22nd of each month following the pay period.

Q5: Can employers claim Employment Allowance against NI?
A: Yes, eligible employers can claim Employment Allowance to reduce their Employer NI liability by up to £5,000 per year.