Employer NI costs
Employer National Insurance costs for 2024/25 are:
| Pay | Employer % |
| Up to 拢9,100 per annum / 拢758 per month | 0% |
| Over 拢9,100 per annum / 拢758 per month | 13.8% |
Employer National Insurance costs for 2025/26 will be:
| Pay | Employer % |
| Up to 拢5,000 per annum / 拢416 per month | 0% |
| Over 拢5,000 per annum / 拢416 per month | 15% |