Employee cost in the UK
Enter the gross salary and see what an employer pays in the UK on top of it in 2026.
Total cost to the employer per year
£45,250.00
13.13 % on top of gross pay.
Employer National Insurance 2026/27: 15% above £5,000 a year. It doesn't subtract the Employment Allowance (up to £10,500 a year per employer) or the auto-enrolment pension contribution (3% minimum).
Figures checked on 15 October 2026.
What an employer pays in the UK
On top of gross pay, the employer pays about 15% in contributions, some of them only up to a cap.
- Employer National Insurance
- 15% above £5,000 a year
Employer National Insurance 2026/27: 15% above £5,000 a year. It doesn't subtract the Employment Allowance (up to £10,500 a year per employer) or the auto-enrolment pension contribution (3% minimum).
An example
- Gross salary
- £40,000 a year
- Employer contributions
- £5,250
- Total cost to the employer
- £45,250 a year · £3,771 a month
What the payslip doesn't show
- Recruiting and onboarding time.
- Equipment, licences and space.
- Training and benefits.
- Paid leave and sick days.
Frequently asked questions
How much does an employee cost in the UK?
With a gross salary of £40,000, about £45,250 a year: 13.13% on top of gross pay.
Is there a contribution cap in the UK?
Yes: Employer National Insurance above £5,000.
Sources
Nyrut is for invoicing and keeping your expenses and taxes in order, in Spain and beyond.
By country
- Employee cost calculator
- Employee cost in Spain
- Employee cost in Portugal
- Employee cost in Germany
- Employee cost in France
- Employee cost in Italy
- Employee cost in the Netherlands
- Employee cost in Belgium
- Employee cost in the US