Employer NI costs
Employer National Insurance costs for 2022/23 are:
| Pay | Up to 5/11/22: All Employees over 21 and Apprentices over 25 |
| Up to £758 per month | 0% |
| Over £758 per month | 15.05% |
| Pay | From 6/11/22 : All Employees over 21 and Apprentices over 25 |
| Up to £758 per month | 0% |
| Over £758 per month | 13.8% |