Cost to Hire an Employee (UK)

Employer NI at 15%, per-employee NI threshold £5,000, Employment Allowance pot £10,500 (used on existing staff first, then any remainder offsets the new hire).

Employer NI rate (%)

Employment Allowance (£)

NI threshold per employee (£)

Salary — employee in question (£)

Salaries — all existing employees (exclude the hire)

Employee

Salary (£)

Existing workforce — total salaries

£0.00

Sum of all existing employees (excl. the hire)

Existing workforce — employer NI EA to existing: £0.00

£0.00

15% × (salary − £5,000), then reduced by EA

Existing workforce — total cost

£0.00

Employment Allowance remaining (before new hire)

£0.00

Employee in question — salary

£0.00

Employee in question — employer NI EA to new: £0.00

£0.00

15% × (salary − £5,000), reduced by remaining EA

Employee in question — total cost

£0.00

Employment Allowance remaining (after new hire)

£0.00

Business total after hire (optional)

£0.00