Employer NI vs Employee NI: What Is the Difference?
Employer NI is 15% above £5,000. Employee NI is 8% above £12,570. See the rates, who pays what and worked examples at five salaries side by side.
How it works
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NI Category Letters for Employers (2026/27)
Which NI category letter should you use? A clear table of A, B, C, F, H, J, M, V, Z with the employer rate each gives in 2026/27, plus costs and mistakes.
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What Is Employer National Insurance? A Plain Guide
Employer National Insurance is a 15% payroll charge on pay above £5,000 per employee. Learn who pays it, what it funds, how it works and how to cut it.
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How Employer National Insurance Is Calculated
Learn how employer NI is worked out in 2026/27: the 15% rate, yearly, monthly and weekly methods, bonuses, directors and reliefs. Clear worked examples.