Pensions and salary sacrifice

Bonuses are charged employer NI at a flat 15% in 2026/27. See worked examples, the director rule, ways to cut the cost and a calculator for your bonus.

From 6 April 2029 only £2,000 a year of pension salary sacrifice stays free of NI. See what it costs employers, worked examples and how to prepare now.

See how much employer NI you save through pension salary sacrifice in 2026/27 and how the £2,000 cap from April 2029 changes it. Includes a calculator.

Employers pay no NI on their own pension contributions. See how employee contributions, salary sacrifice, bonuses and the 2029 £2,000 cap affect NI.