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👥 Employer Tools 2025/26

What does an employee really cost?

Enter salary, tax code and pay frequency to see the true total cost of employment — including employer NI, pension and a full payslip breakdown.

🇬🇧 UK Employer ⚡ 2025/26 Rates 📅 Live Payslip 📈 All Tax Codes
£30,000 Annual Salary
£3,750 Employer NI
£717 Employer Pension
£34,467 Total Annual Cost
£23,084 Employee Net Pay

Employee Details

Enter details below — results update live

£
Salary will be treated as the annual figure
Letter + number (e.g. 1257L). Number not used for BR, D0, D1, NT.
📋
1257L Standard personal allowance of £12,570 — basic rate (20%) above that
ⓘ Category A: standard employee rates apply. Employer NI at 15% above £5,000.
Auto-enrolment pension
Applies to most employees aged 22–66 earning over £10,000
%
Statutory minimum is 3% of qualifying earnings (£6,240–£50,270)
Employment Allowance
£10,500 off employer NI — most employers with 2+ employees qualify
✓ Employment Allowance applied — up to £10,500 offset against employer NI this year
True Total Cost to Employ
£34,467/ year
£30,000 salary + £3,750 employer NI + £717 pension
+14.9% above salary
💷
Gross Salary Annual salary
£30,000
🏛️
Employer NI 15% on earnings above £5,000
£3,750
🏦
Employer Pension 3% of qualifying earnings
£717
Total Annual Cost Salary + employer on-costs
£34,467
Where the total cost goes
Salary
Employer NI
Pension

Employee Payslip Breakdown

Earnings
💷
Gross Pay Annual salary
£30,000
Deductions
🏛️
Income Tax Tax code 1257L
−£3,486
🔖
Employee NI 8% on £12,570–£50,270
−£1,394
🏦
Employee Pension 5% min employee contribution
−£1,195
Net Pay
Take-Home Pay After all deductions
£23,925
⚠️ These figures are estimates based on 2025/26 HMRC rates. Income tax calculations are approximate — actual PAYE may differ based on cumulative pay, previous employment, and payroll software rounding. Pension calculations use qualifying earnings (£6,240–£50,270). This tool does not constitute financial, tax or legal advice. Always verify with your payroll provider or accountant.