Employer NI costs
Employer National Insurance costs for 2024/25 are:
| Pay | Employer % |
| Up to £9,100 per annum / £758 per month | 0% |
| Over £9,100 per annum / £758 per month | 13.8% |
Employer National Insurance costs for 2025/26 will be:
| Pay | Employer % |
| Up to £5,000 per annum / £416 per month | 0% |
| Over £5,000 per annum / £416 per month | 15% |