calculateEmployer cost summary
What a UK employee actually costs
The headline employer burden is low, but NI is uncapped - so the on-cost scales linearly with senior salaries.
15%Employer National Insurance above the secondary threshold
£5,000Secondary threshold at which employer NI starts
3%Minimum employer pension contribution on qualifying earnings
| Payroll component | Rate / details |
| Employer National Insurance (Class 1) |
15% on earnings above the £5,000/year secondary threshold; no ceiling |
| Pension auto-enrolment |
3% employer minimum on qualifying earnings (£6,240-£50,270/year) |
| Employment Allowance |
Up to £10,500/year offset for eligible smaller employers |
| Statutory Sick Pay |
£123.25/week, day-one right from April 2026 (three-day waiting period removed) |
| National Living Wage |
£12.71/hour for workers aged 21+, effective April 2026 |
| Annual leave (statutory) |
28 days (5.6 weeks) for full-time employees, inclusive of bank holidays |
| Notice |
Statutory minimum scales with service to a cap of 12 weeks at 12+ years |
updateRates verified for the 2026 tax year. Figures are indicative - your quote is calculated on the actual salary and contract type.