The new Employers’ National Insurance rates are coming online in April 2025, and we know they’ve raised a lot of questions for businesses like yours.

If you’re still wondering what the changes announced in the 2024 Autumn Budget mean for your payroll costs, our NI calculator is a great place to start. Simply input a salary, NI code and salary sacrifice pension (if applicable) to see how much more you’ll pay for an employee under the new rates compared to last year.

 

If you are unsure which NI code your employees are under, use “A,B,C, J”. Employers can look at employing apprentices to decrease NI costs (NI code H) as Employers’ NICs are only due above the upper earnings limit.

 

How much more will you have to pay?

Employers' NICs Calculator

Results

Final Pay:

Employers' NIC increase vs last year:

We can help your business plan around the Employers’ NI rises by:
  • Forecasting cash flow to manage the impact effectively
  • Exploring salary sacrifice schemes to ease the pressure
  • Finding efficiencies to protect your bottom line

Latest Insights

VAT

Client account interest and VAT: an emerging risk for law firms

12th January 2026
Written by: David Gage
Recent changes in the economic and regulatory environment have brought renewed attention to the VAT treatment of interest earned on client monies. What was once commonly viewed as a low-impact technical point is now emerging...
link to Find Out More

Many individuals with self-employment or property income are still not ready for Making Tax Digital

9th January 2026
Written by: Matthew Oldfield
From 6th April 2026, Making Tax Digital for Income Tax will move from something that has been discussed for years to something that requires action. Yet many individuals who fall under the rules are still...
link to Find Out More

Gravita in FT Adviser: FCA rules are changing for e-money firms

7th January 2026
 
Gravita Audit Partner, Dan Rose, has co-authored an article with IQ-EQ Compliance Director, Philip Buckingham for FT Adviser examining the Financial Conduct Authority’s proposed CASS 15 rules and what they could mean for electronic money...
link to Find Out More