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Free calculator · 2025/26 rates

Employer NI & Cost-to-Hire

Calculate the total cost of employing your agency team including employer NI at 15% (on earnings above the £5,000 secondary threshold), Employment Allowance (£10,500 off for eligible employers) and minimum auto-enrolment pension contributions.

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Employer NI & Cost-to-Hire

Calculate the total cost of employing your agency team including employer NI at 15% (on earnings above the £5,000 secondary threshold), Employment Allowance (£10,500 off for eligible employers) and minimum auto-enrolment pension contributions.

£

Gross annual salary.

£
Total employment cost
£97,366
Monthly: £8,114 | NI after EA: £1,950
Total gross salaries£93,000
Employer NI (before EA)£12,450
Employment Allowance applied£10,500
Employer NI (after EA)£1,950
Min auto-enrolment pension£2,416
Total annual cost£97,366
Monthly cost£8,114

Add more employees to model your full team cost.

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Our team works exclusively with agency founders. We can review your situation and confirm how these calculations apply to you.

Employer NI and the Employment Allowance

Employers pay 15% NI on earnings above the secondary threshold (£5,000 in 2025/26, reduced from £9,100). Eligible employers with 2+ employees can offset up to £10,500 via the Employment Allowance, reducing their NI bill.

Auto-enrolment minimum employer pension is 3% on qualifying earnings above £6,240.

Frequently asked questions

Who qualifies for the Employment Allowance?
Most employers with two or more employees and a total Class 1 NI bill under £100,000 in the prior tax year. Single-director companies with no other employees do not qualify.

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