UK Employer Cost Calculator 2026/27

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Tax yearRegion

Annual employer cost / year

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Estimate for 2026/27. Income tax and NI thresholds are frozen; Scotland uses different tax bands. Employer cost excludes the Employment Allowance.

=Take-home pay/ year

£25,902

Gross salary£31,087

Personal allowance£12,570

Income tax−£3,703

National Insurance−£1,481

Take-home pay£25,902

Employer costGross + employer NI

£35,000.00

Employer NI is 15% above £5,000/yr. Eligible employers can offset up to £10,500 with the Employment Allowance.