Compute employee Class 1 NIC and employer secondary NIC on annual salary, including the total cost to employer.
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Calculates UK National Insurance for 2025/26: employee Class 1 (8% then 2%) above the Primary Threshold and employer secondary Class 1 (15%) above the Secondary Threshold.
On a £40,000 salary (2025/26): employee Class 1 NIC is 8% on earnings above £12,570 = £2,194.40; employer secondary NIC is 15% above £5,000 = £5,250, for a total cost to employer of £45,250.
Employees pay Class 1 NIC at 8% on earnings between £12,570 and £50,270, then 2% above. Employers pay 15% on earnings above the £5,000 secondary threshold.
Employee NIC starts above the Primary Threshold of £12,570 a year. Employer secondary NIC starts above the Secondary Threshold of £5,000 a year.
Eligible employers can reduce their annual employer (secondary) NIC bill through the Employment Allowance, which can remove it entirely for very small payrolls.
Directors use an annual (cumulative) earnings period rather than each pay period, which changes the timing of when NIC becomes due across the year.