Employer National Insurance rates 2026/27
A salary is not what an employee costs. On top of it the employer pays National Insurance on everything above the secondary threshold, and a workplace pension contribution on qualifying earnings.
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Employer
Employer National Insurance 2026/27
| Item | 2026/27 |
|---|---|
| Employer rate | 15% |
| Secondary Threshold (yearly) | £5,000 |
| Secondary Threshold (monthly) | £417 |
| Secondary Threshold (weekly) | £96 |
| Automatic enrolment: employer minimum | 3% |
| Qualifying earnings band | £6,240 to £50,270 |
There is no upper limit on employer National Insurance: unlike the employee charge, it does not fall away above the Upper Earnings Limit.
What a hire costs
National Insurance on top of three salaries
| Salary | Employer National Insurance | Cost before pension | Added to the salary |
|---|---|---|---|
| £12,570 | £1,135.50 | £13,705.50 | 9.0% |
| £39,039 | £5,105.85 | £44,144.85 | 13.1% |
| £50,270 | £6,790.50 | £57,060.50 | 13.5% |
The last column is the employer charge as a share of the salary, which rises towards the headline rate as the salary rises further above the threshold. The workplace pension the employer pays is on top of all three figures, and is not included here.
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Rules v2026.10 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 83 hand-verified cases, all passing, beside 19,925 generated · How we calculate · Changelog
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