Employers National Insurance 25/26 Calculator

Employer NI Formula:

\[ \text{Employer NI} = (\text{Earnings} - \text{\£175/week}) \times 0.15 \]

Employer NI (GBP):

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1. What Is Employers National Insurance?

Employers National Insurance is a tax paid by employers on their employees' earnings above a certain threshold. For the 2025/26 tax year, the standard rate is 15% on earnings above £175 per week.

2. How Does The Calculator Work?

The calculator uses the Employer NI formula:

\[ \text{Employer NI} = (\text{Earnings} - \text{\£175/week}) \times 0.15 \]

Where:

\( \text{Earnings} \) — Employee's gross earnings (GBP)
\( \text{\£175/week} \) — Weekly earnings threshold
\( 0.15 \) — Employer NI rate (15%)

Explanation: Employers pay 15% National Insurance on employee earnings that exceed the weekly threshold of £175. No NI is 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 are made on time.

4. Using The Calculator

Tips: Enter employee's gross earnings in GBP and the weekly threshold (default is £175). The calculator will compute the Employer National Insurance due. All values must be positive numbers.

5. Frequently Asked Questions (FAQ)

Q1: What is the current Employer NI rate for 2025/26?
A: The standard Employer NI rate is 15% on earnings above the £175 per week threshold for the 2025/26 tax year.

Q2: Are there different rates for different earning levels?
A: For the 2025/26 tax year, the 15% rate applies uniformly to all earnings above the threshold, with no upper earnings limit for Employer NI.

Q3: When is Employer NI payable?
A: Employer NI is payable each time you run payroll, along with PAYE and employee NI contributions, and must be reported to HMRC through RTI submissions.

Q4: Are there any exemptions or reductions available?
A: Yes, certain employers may qualify for Employment Allowance which can reduce their Employer NI liability by up to £5,000 per year.

Q5: How does this differ from Employee NI?
A: Employer NI is paid by the employer on top of employee earnings, while Employee NI is deducted from the employee's gross pay and has different rates and thresholds.