2026/27 RatesEmployer Cost Calculator
Calculate the total cost to employ someone in United Kingdom. See employer contributions for social security, pension, and other mandatory costs.
Employment Details
Enter the gross salary and UK employer settings
15% above the Secondary Threshold
0.5% of payroll, mainly for employers above the levy allowance
Training, equipment, private benefits, recruitment fees, etc.
UK Employer Rates 2026/27
Total Employment Cost
What it costs to employ someone in the UK (2026/27)
total annual cost
£45,316.02
£3,776.33/month
Cost Breakdown
Employer Contributions
Contribution Ceilings 2026
Employer NI starts
£5,000.00
Under 21/apprentice threshold
£50,270.00
Note: Employer National Insurance is 15% above the Secondary Threshold for standard employees. Under-21, apprentice under-25, qualifying veteran, freeport, and investment zone categories have higher secondary thresholds. Workplace pension cost depends on scheme rules; the default here uses a simple employer percentage of gross salary.
Employment Details
Enter the gross salary and UK employer settings
15% above the Secondary Threshold
0.5% of payroll, mainly for employers above the levy allowance
Training, equipment, private benefits, recruitment fees, etc.
UK Employer Rates 2026/27
Total Employment Cost
What it costs to employ someone in the UK (2026/27)
total annual cost
£45,316.02
£3,776.33/month
Cost Breakdown
Employer Contributions
Contribution Ceilings 2026
Employer NI starts
£5,000.00
Under 21/apprentice threshold
£50,270.00
Note: Employer National Insurance is 15% above the Secondary Threshold for standard employees. Under-21, apprentice under-25, qualifying veteran, freeport, and investment zone categories have higher secondary thresholds. Workplace pension cost depends on scheme rules; the default here uses a simple employer percentage of gross salary.
What's Included in Employment Costs?
Understanding the full cost of hiring in United Kingdom
Gross Salary
The agreed salary before any deductions. This is what the employee sees.
Social Security
Employer contributions to pension, healthcare, unemployment, and other insurance.
Additional Costs
Holiday allowance, pension contributions, and any other mandatory payments.