Employer NI impact calculator

Who it's for

HR and finance teams preparing a budget or a board paper.

What's inside

• Your employer NI bill after the Employment Allowance
• The yearly cost of the April 2025 changes against 2024/25
• The net saving from salary sacrifice, with a participation table
• Which schemes save employer NI – and which save nothing
• Every rate with its GOV.UK source

Earlier editions

Kept for reference: each shows the rules and rates in force when the article it accompanied was published.

• Accurate as at 6 January 2026 (2025/26)
• Accurate as at 8 April 2025 (2025/26)

Related reading

• The 15% Reality: How the New Employer NI Rate Affects Your P&L – And How to Offset It
• Salary Sacrifice in 2026: The Employer’s Guide to NI Savings, Compliance, and Employee Uptake