Small business and compliance

Employer NI is an allowable business expense for corporation tax and income tax. See how much tax it saves, examples at 19% and 25% and the exceptions.

Employer NI does not usually appear on a payslip. See what a payslip shows, how to find your employer’s NI cost and what employers should include.

What does employer NI cost a small business in 2026/27? Hiring examples for 1 to 8 staff, Employment Allowance, cash flow and ways to cut the cost.

Pay employer NI to HMRC by the 22nd of each month, or quarterly if your bill is small. See payment methods, 2026/27 dates and late payment penalties.