Superseded edition
Accurate as at 6 January 2026. This edition reflects the rules and rates in force when “Salary Sacrifice in 2026: The Employer’s Guide to NI Savings, Compliance, and Employee Uptake” was published. View the latest version
Calculator · Employer NI
Employer NI impact calculator
What the April 2025 employer NI changes cost you each year, and how much salary sacrifice can recover.
Accurate as at 6 January 2026
2025/26 tax yearExcel
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Published by Perky Limited for general information only. It is not intended to be relied on and is not financial, tax, accounting or legal advice. It should not replace advice from your organisation's own advisers.