Employer National Insurance contributions
Payroll contributions employers pay to HMRC above earnings thresholds.
For the 2026-27 tax year, employers generally pay National Insurance at 15% on employee earnings above the secondary threshold, alongside the worker's own deductions.
Last refreshed: 22 October 2026
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Timeline for Employer National Insurance contributions
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Employer National Insurance contributions are payroll charges paid by employers to HM Revenue and Customs. The main charge is formally called secondary Class 1 National Insurance. Employers calculate it through PAYE, separately from the National Insurance deducted from an employee's pay.
The standard rate for 2026-27 is 15% on earnings above the secondary threshold of £96 a week, £417 a month or £5,000 a year. Some qualifying young workers, apprentices, veterans and employees in Freeports or Investment Zones have zero-rate bands. Employers can also owe Class 1A contributions on certain benefits and termination awards.
The charge forms part of the cost of employing staff, so changes affect Labour-heavy businesses more directly than firms with small payrolls. It was cited as one pressure around the October 2026 company insolvency figures, but the evidence did not identify it as a cause of those insolvencies.
What is employer National Insurance?
What is the employer National Insurance rate for 2026-27?
When do employers start paying National Insurance in 2026-27?
Written with AI from Lowdown's published reporting. Not individually reviewed by an editor. Updated 22 October 2026. Editorial standards.