UK PAY GUIDE · 2026/27
Employer National Insurance explained
Employer National Insurance is an employment cost paid by the employer in addition to gross salary. It is separate from the employee National Insurance deducted from pay.
What it means
Our Employer Cost calculator estimates salary plus employer NI so businesses can get a quick view of employment cost.
Run your own numbers
Open TakeHome Online calculators →
Important
These tools provide illustrative estimates and are not tax, legal or financial advice. Actual payroll treatment depends on individual circumstances.