Employer Class 1 National Insurance Calculator
✓ Verified for 2026/27Payroll & Employee Details
£
Apply Employment Allowance?
Employer NI Due
£4,908
after allowance
Total NI Before Allowance
£9,908
at 13.8% rate
Allowance Saved
£5,000
from £5,000 cap
Total Payroll Cost
£94,908
salaries + net NI
Employer NI Breakdown
Total Gross Salaries
£90,000
Employer NI (Net)
£4,908
Allowance Used
£5,000
Total Cost to Employer
£94,908
Salaries
90%
NI Paid
5%
Saved
5%
Employer National Insurance is calculated at 13.8% on earnings above the Secondary Threshold of £9,100 per employee per year. Eligible employers can claim the £5,000 Employment Allowance to offset their Class 1 NI liability.
Verified for Accuracy (2026/27 Tax Year)
Fact-checked and audited by David Vance, CTA FCA, Chartered Tax Advisor & Accountant. Verified against official HMRC rules.How We Calculated This
- Input variables: Enter the relevant amounts, rates, or percentages in the form.
- Real-time breakdown: The calculator applies HMRC rules and thresholds for the 2026/27 tax year to process the values.
- Display outputs: The visual graphs, donut charts, and tables are compiled dynamically to show your net take-home and deductions.
Real-World Examples
Standard Scenario
A basic calculation applying standard UK tax bands and allowances.
Calculation runs based on standard HMRC rules.
With Pension or Deductions
Factoring in a percentage of salary sacrifice or pension contributions.
Deductions are calculated and adjusted accordingly.
Frequently Asked Questions
Is this calculator updated for the 2026/27 tax year?
Yes, all calculators are fully updated with the latest HMRC thresholds, personal allowances, and National Insurance rates for 2026/27.
Can I use this for official tax submissions?
These tools are for estimation and illustrative purposes only. For official tax returns, please consult a qualified accountant or reference HMRC directly.
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About This Calculator
This calculator uses the latest HMRC rates for the 2026/27 tax year. For illustrative purposes only — always consult a qualified tax adviser for formal advice.