Worksheet · Employer NI
Employer NI impact worksheet
What the April 2025 employer NI changes cost you each year – on paper, with your payroll summary beside you.
Accurate as at 16 October 2026
Who it's for
Finance teams who want to check the numbers by hand.
What's inside
- Lettered boxes that take you through the sum in order
- The rates used, with their sources
- A worked example to check your figures against
Earlier editions
Kept for reference: each shows the rules and rates in force when the article it accompanied was published.
Related reading
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.