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National Insurance

Employer NI

Employer-side NI of 15% on pay above £5,000; doesn't reduce take-home pay.

National Insurance contributions paid by your employer on top of your salary. The employer rate is 15% on earnings above the Secondary Threshold (£5,000 for 2026/27); the rate was 13.8% before 6 April 2025. This does not reduce your take-home pay.

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