What employer National Insurance is
Employer National Insurance is a payroll cost paid by the employer on qualifying earnings above the secondary threshold. It is separate from employee National Insurance and is not deducted from the employee's stated gross salary.
Employment Allowance and reduced rates
Eligible employers may reduce their employer National Insurance bill through Employment Allowance. Different rules can apply to some apprentices, younger employees and veterans, so a standard estimate may overstate the actual charge.
Total employment cost
Salary is only one part of employment cost. Employer National Insurance, workplace pension contributions, benefits, payroll costs and the Apprenticeship Levy can also affect the full budget needed for an employee.