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Estimate 2026/27 employer Class 1 and Class 1A National Insurance for one standard Category A employee.
Restoring your saved employer NI inputs…
£0–£10,000,000.00; pence allowed.
£0–£10,000,000.00; pence allowed.
£0–£10,500.00; employer-wide allocation.
£4,500.00
Annualised Class 1 after entered allowance allocation plus Class 1A on entered benefits, for one standard Category A employee.
Salary plus modelled employer NI: £39,500.00. This is not the employer’s full payroll bill.
Salary plus this employee illustration’s Class 1 after the entered allowance allocation and Class 1A on the entered benefits.
| Component | Amount |
|---|---|
| Gross salary | £35,000.00 |
| Class 1 after entered allowance allocation | £4,500.00Positive employer National Insurance liability |
| Class 1A on entered benefits | £0.00 |
Recalculates gross Class 1 before any Employment Allowance at each salary point using the 2026/27 annual-equivalent threshold.
| Gross annual salary | Class 1 before allowance |
|---|---|
| £0.00 | £0.00 |
| £5,000.00 | £0.00 |
| £10,000.00 | £750.00 |
| £20,000.00 | £2,250.00 |
| £35,000.00 | £4,500.00Positive employer National Insurance liability |
| £50,000.00 | £6,750.00 |
| £100,000.00 | £14,250.00 |
Shows how an explicitly entered employer-wide allowance allocation changes this employee illustration; it is capped at the Class 1 due and does not affect Class 1A.
| Allowance allocation input | Class 1 after allocation |
|---|---|
| £0.00 allocated | £4,500.00Positive employer National Insurance liability |
| £10,500.00 allocated | £0.00 |
Recalculates Class 1A at 15% for named annual benefit values, holding salary and allowance allocation fixed.
| Annual Class 1A-liable benefits | Class 1A NI |
|---|---|
| £0.00 | £0.00 |
| £5,000.00 | £750.00 |
| £10,000.00 | £1,500.00 |
This 2026/27 annualised UK illustration estimates employer Class 1 and Class 1A National Insurance for one standard Category A employee. It adds salary and modelled employer NI; it does not calculate an employer's full payroll bill.
Enter gross annual salary and the annual value of benefits subject to Class 1A. If you know how much unused employer-wide Employment Allowance you are allocating to this example, enter that amount; it defaults to £0. The calculator does not test claim eligibility or decide how the allowance is allocated across payroll.
The displayed thresholds and rates are annual-equivalent assumptions for one standard Category A employee. Payroll software applies NI rules by pay period and employee category. This estimate excludes director pay-period methods, age/apprentice/veteran relief, Freeport/Investment Zone rates, payroll rounding and individual benefit exemptions; confirm actual liabilities in payroll software before filing or paying HMRC.
These HMRC resources support the 2026/27 employer NI rates, thresholds, Class 1A treatment and Employment Allowance rules used to frame this illustration.