Employer NI costs
Employer National Insurance costs for 2025/26 and 2026/27are:
| 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% |
Employer National Insurance costs for 2025/26 and 2026/27are:
| 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% |