Online Calculators since 2009
This Employers NIC's Calculation is for an employee earning £ 9,740.00 per annum in 2022/23. Each National Insurance Contributions calculation provides a full breakdown of Employee and Employer NIC's, so that you have a true cost for an employee on an annual gross salary of £ 9,740.00. Staff costs are not just salaries, Employers National Insurance Contributions are applied in addition to an employee's salary and are payable each month. This is a generic Employer NIC's example, you can add specific Salary Sacrifice and pension amounts etc. using the 2022 Salary and Tax Calculator, alternatively if you wish to calculate the employer NI on several employees, you will find this Employer NI calculator useful.
National Insurance Contributions (NICs) in 2022 are payable by all individuals who:
National Insurance Contributions (NICs) are calculated using a combination of:
Class 1A or 1B Employers pay these directly on their employee's expenses or benefits
|£9,253.00||Adjusted income (allowing for Salary Sacrifice and Pensions)|
|-||£8,840.00||Weekly Secondary Threshold (ST) (52 x £170.00)|
|=||£413.00||Amount subject to Secondary Threshold National Insurance Contributions in 2022|
|x||13.8%||Employer's Class 1 contribution rate above Secondary Threshold|
|=||£56.99||Your employer NICS in 20221|
|1 Employers can claim up to £3,000.00 off the NIC bill in 2022 using the Employment Allowance scheme. You must have more than one employee and pay class 1 National Insurance Contributions. You can also claim Employment Allowance if you employ a care or support worker. The Employment allowance is not shown in this illustration due to the variance of amounts dependant on number of employees / means of claiming the allowance.|
The Employers National Insurance Contributions calculation includes a graphical overview detailing the percentage breakdown so you can view the breakdown of each staff overhead and see the true cost of maintaining your Permanent Employees. The National Insurance calculator is updated for 2022/23 tax year and uses the 2022/23 tax thresholds and allowances as default to produce the National Insurance Calculation. Our suite of payroll calculators also provides PAYE, tax and graphical illustrations. You can view examples of the payroll calculations for an employee earning £ 9,740.00 below.