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Employer NI costs

 

Employer National Insurance costs for 2016/17 are:

Pay All Employees over 21 and Apprentices over 25
Up to £676 per month 0%
Over £676 per month 13.8%

 

Employer National Insurance costs for 2015/16 were:

Monthly Pay

Employee is in USS or NHS pension scheme (Letter D)

Monthly Rebate
Up to £676 0%  
£676 to £3,337 10.4% £6.46
Over £3,337 13.8%  

 

Monthly Pay Employee is not in pension scheme or is in UPS (Letter A,C or J)
Up to £676 0%
Over £676 13.8%