What is the employer NI rate for 2025/26?

Employers pay 13.8% NI on employee earnings above the secondary threshold of £9,100 per year. From 6 April 2025 (i.e. for 2025/26 onwards) employers pay 15% NI on earnings above £5,000 — up from 13.8% above £9,100.

Ireland · 2025

Employee Cost Calculator

Calculate the true total cost of an employee including employer NI, pension contributions and benefits.

Last reviewed: 7 November 2025Source: HMRC — Running a business

Employee Cost Calculator · IEBusiness & Freelance

Annual Salary (€)

Employer NI Rate (%)

Employer Pension (%)

Other Annual Benefits (€)

Rates & sources

UK company rates (Corporation Tax, VAT, payroll NI) as published by HMRC and Companies House.

Source: HMRC — Running a business — figures refreshed at the start of each tax year.

When to use this calculator

Before pricing a job, setting margin targets, or reviewing hiring costs.
When you want to test sensitivity around volume, VAT, markup, or overhead changes.
When you need a practical estimate before committing to a budget or proposal.

A realistic Ireland planning example

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

Annual Salary (€)

€45,000

Employer NI Rate (%)

Employer Pension (%)

Other Annual Benefits (€)

500

After entering these figures, compare employer ni, pension and total cost before deciding which scenario looks strongest.

How to read your results

Employer NI

Use this metric to compare scenarios side by side and understand how the key drivers affect the final outcome.

Pension

Use this metric to compare scenarios side by side and understand how the key drivers affect the final outcome.

Total Cost

This is the headline outcome, but it is most useful when viewed alongside the supporting metrics below it.

On-Cost

Use this metric to compare scenarios side by side and understand how the key drivers affect the final outcome.

Method & assumptionsAuthoritative sources

Enter the gross salary, employer NI rate, employer pension contribution, and any additional benefits to calculate the true total cost of an employee to your business. Employers pay 13.8% NI on earnings above £9,100 — meaning a £30,000 salary actually costs around £33,000–£34,000 before pension. This figure is important for pricing projects, setting margins, and planning headcount.

Common mistakes

!Using optimistic assumptions without testing a more cautious scenario as well.
!Comparing outputs from different tools without checking that the inputs match.
!Treating the result as a final quote instead of a planning estimate.

What to do next

Try at least one more scenario so you can compare a realistic range instead of a single estimate.
Use the related calculators below to cross-check the decision from another angle.
Open one of the linked guides if you need more context before you act on the result.

Frequently asked

On top of salary, employers typically pay 13.8% NI on earnings above £9,100, at least 3% pension, and any additional benefits — adding 15–20% to the base salary cost.

Use arrow keys to navigate items, Enter or Space to expand/collapse.

End-of-article next steps

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