Employer NIC Optimisation Calculator
Calculate employer National Insurance for 2024/25 or 2025/26 — with Employment Allowance and salary sacrifice pension saving.
Employer NIC Optimisation Calculator
2024/25 and 2025/26 — Employment Allowance & Salary Sacrifice
Salary Sacrifice Optimisation
Enter 0 to skip. Reduces NIC for both employer and employee.
NIC Summary
Per-Employee Breakdown
| Emp. | Salary | NIC | NIC (sacrifice) | Saving |
|---|---|---|---|---|
| #1 | £30,000.00 | £3,750.00 | £3,525.00 | £225.00 |
| #2 | £30,000.00 | £3,750.00 | £3,525.00 | £225.00 |
| #3 | £30,000.00 | £3,750.00 | £3,525.00 | £225.00 |
| #4 | £30,000.00 | £3,750.00 | £3,525.00 | £225.00 |
| #5 | £30,000.00 | £3,750.00 | £3,525.00 | £225.00 |
Employment Allowance (£10,500) is claimed once — it offsets your total employer NIC bill, not per-employee.
Employer NIC rates 2024/25 vs 2025/26
| Tax year | Rate | Secondary threshold | Employment Allowance |
|---|---|---|---|
| 2024/25 | 13.8% | £9,100/yr | £5,000 |
| 2025/26 | 15% | £5,000/yr | £10,500 |
Employment Allowance rules
- Claimed once per employer regardless of headcount.
- Not available to sole-director companies or employers whose NIC bill was £100,000+ in the prior year.
- Offsets NIC payable in-year — cannot exceed total employer NIC liability.
Salary sacrifice & pension
Moving salary to employer pension contributions via salary sacrifice saves employer NIC on the sacrificed amount — a typical saving of £138–£150 per £1,000 sacrificed (2024/25 / 2025/26 respectively). The saving is in addition to employee income tax and NIC relief.
Disclaimer: This calculator is for guidance only. Seek professional advice for complex payroll arrangements.