{"id":51396,"date":"2026-06-16T22:02:10","date_gmt":"2026-06-16T22:02:10","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/?p=51396"},"modified":"2026-06-16T22:02:17","modified_gmt":"2026-06-16T22:02:17","slug":"employer-national-insurance-2026-manage-nic-costs","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/uk\/blog\/employer-national-insurance-2026-manage-nic-costs\/","title":{"rendered":"Employer National Insurance 2026: How to Manage Rising NIC Costs for UK SMEs"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav role=\"navigation\" aria-label=\"Breadcrumbs\" class=\"breadcrumb\"><ol class=\"breadcrumb-items\"><li class=\"breadcrumb-item breadcrumb-item--current breadcrumb-item--home\"><span class=\"breadcrumb-item-name\">Home<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"name\":\"Home\",\"@id\":\"https:\\\/\\\/employmenthero.com\\\/uk\\\/\"}}]}<\/script><\/div>\n\n\n<div class=\"wp-block-group blog-template-tags-row is-content-justification-space-between is-nowrap is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\" style=\"padding-bottom:var(--wp--preset--spacing--9)\">\n<div class=\"wp-block-group blog-template-tags is-layout-flex wp-container-core-group-is-layout-1 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-buttons is-layout-flex 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C2.56821124,12.921447 3.80678291,13.3317192 5.05377751,13.2188532 C5.20097822,13.2064956 5.34697566,13.1875473 5.49176982,13.1613904 C6.61362375,12.9593437 7.63039162,12.3585585 8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" fill=\"currentColor\"\/><\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5 wp-block-group-is-layout-constrained\"><h1 class=\"blog-template-title wp-block-post-title\">Employer National Insurance 2026: How to Manage Rising NIC Costs for UK SMEs<\/h1><\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-employmentherocom2025-custom-post-date has-sm-font-size\">\n    <span>Last Updated<\/span>&nbsp;<time datetime=\"2026-06-16T22:02:17+00:00\">Jun 16, 2026<\/time>\n<\/p>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\"><\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-full is-resized blog-template-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/06\/Employer-National-Insurance-2026-How-to-Manage-Rising-NIC-Costs-for-UK-SMEs.webp\" alt=\"A woman with long dark hair, wearing a black long-sleeved top and light trousers, stands holding an open silver laptop next to a large office window. The window overlooks a city street corner with traditional brick buildings.\" class=\"wp-image-51398\" style=\"width:864px\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/06\/Employer-National-Insurance-2026-How-to-Manage-Rising-NIC-Costs-for-UK-SMEs.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/06\/Employer-National-Insurance-2026-How-to-Manage-Rising-NIC-Costs-for-UK-SMEs-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/06\/Employer-National-Insurance-2026-How-to-Manage-Rising-NIC-Costs-for-UK-SMEs-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/06\/Employer-National-Insurance-2026-How-to-Manage-Rising-NIC-Costs-for-UK-SMEs-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/06\/Employer-National-Insurance-2026-How-to-Manage-Rising-NIC-Costs-for-UK-SMEs-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/06\/Employer-National-Insurance-2026-How-to-Manage-Rising-NIC-Costs-for-UK-SMEs-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\">\n<div class=\"wp-block-group sticky-side-panel is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-11 wp-block-group-is-layout-flex wp-container-2 is-position-sticky\">\n<p class=\"has-lg-font-size\" style=\"border-bottom-color:var(--wp--preset--color--neutral-200);border-bottom-width:0.1rem;padding-top:var(--wp--preset--spacing--4);padding-bottom:var(--wp--preset--spacing--4)\"><strong>Contents<\/strong><\/p>\n\n\n\n<div class=\"content-single-table-content\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div id=\"content-wrapper\" class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-container-core-group-is-layout-12 wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--4)\">\n<p class=\"has-paragraph-2-m-font-size\">For UK business owners, HR professionals or anyone who runs a business, Employer National Insurance 2026 is one of the biggest payroll costs you need to plan for, especially now the April 2025 changes are fully in effect. With so many other tasks to manage, it\u2019s not surprising that many SMEs are still running on autopilot, using settings they haven&#8217;t reviewed since last year and missing reliefs they&#8217;re entitled to.<\/p>\n\n\n\n<p>91爆料 research in partnership with YouGov found that the <a href=\"https:\/\/employmenthero.com\/uk\/news\/cost-of-employment-uk\/\">cost of employing someone<\/a> in the UK has risen by almost 10% (9.6%), with Employer National Insurance contributing to that increase.<\/p>\n\n\n\n<p>We\u2019ll cover what UK businesses are paying, why and what you can do about it: the 2026 rates and thresholds, real cost examples across different salary levels, strategies to reduce your bill and the compliance basics you can&#8217;t afford to skip.<\/p>\n\n\n\n<p class=\"disclaimer has-paragraph-4-xs-font-size\"><em>Disclaimer: The information in this article is current as at June 2026, and has been prepared by 91爆料 Pty Ltd (ABN 11 160 047 709) and its affiliates (91爆料). The views expressed in this article are general information only, are provided in good faith to assist employers and their employees, and should not be relied on as professional advice. Some information is based on data supplied by third parties. While such data is believed to be accurate, it has not been independently verified and no warranties are given that it is complete, accurate, up to date or fit for the purpose for which it is required. 91爆料 does not accept responsibility for any inaccuracy in such data and is not liable for any loss or damages arising directly or indirectly as a result of reliance on, use of or inability to use any information provided in this article. You should undertake your own research and seek professional advice before making any decisions or relying on the information in this article.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Employer National Insurance is<\/h2>\n\n\n\n<p>Employer National Insurance is a tax UK employers pay on employee earnings above a set threshold. It&#8217;s a direct business cost, meaning it doesn&#8217;t come out of your employees&#8217; wages and it doesn&#8217;t appear on their payslips. The full amount sits on your side of the employment equation.<\/p>\n\n\n\n<p>It&#8217;s charged on wages, salaries, bonuses and most taxable benefits. Your payroll software calculates and reports it to HMRC through <a href=\"https:\/\/employmenthero.com\/uk\/solutions\/rti-payroll\/\">Real Time Information (RTI) submissions<\/a> each pay period.<\/p>\n\n\n\n<p><strong>Here&#8217;s how it compares to employee NIC:<\/strong><\/p>\n\n\n\n<div class=\"eh-table-wrapper\">\n<table class=\"eh-table\" id=\"eh-table-1\">\n<thead>\n<tr>\n<th><\/th>\n<th>\n<p><strong>Employer NIC<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Employee NIC<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Who pays<\/p>\n<\/td>\n<td>\n<p>The business<\/p>\n<\/td>\n<td>\n<p>The employee<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Comes from<\/p>\n<\/td>\n<td>\n<p>Employer payroll cost<\/p>\n<\/td>\n<td>\n<p>Employee&#8217;s gross pay<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Visible on payslip?<\/p>\n<\/td>\n<td>\n<p>No<\/p>\n<\/td>\n<td>\n<p>Yes<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Rate (2026\/27)<\/p>\n<\/td>\n<td>\n<p>15% above \u00a35,000<\/p>\n<\/td>\n<td>\n<p>8% on earnings \u00a312,570\u2013\u00a350,270<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n<p>For businesses, Employer NIC is a cost to be aware of and factor in when hiring someone new or agreeing on a pay rise.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What changed for Employer NIC from 2025<\/h2>\n\n\n\n<p>Two changes came into effect from 6th April 2025 and both increase your costs. Here&#8217;s the full picture for 2026\/27:<\/p>\n\n\n\n<div class=\"eh-table-wrapper\">\n<table class=\"eh-table\" id=\"eh-table-2\">\n<thead>\n<tr>\n<th>\n<p><strong>What changed<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Before (2024\/25)<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Now (2026\/27)<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Impact<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Employer NIC rate<\/p>\n<\/td>\n<td>\n<p>13.8%<\/p>\n<\/td>\n<td>\n<p>15%<\/p>\n<\/td>\n<td>\n<p>Higher cost on every pound above the threshold.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Secondary threshold (annual)<\/p>\n<\/td>\n<td>\n<p>\u00a39,100<\/p>\n<\/td>\n<td>\n<p>\u00a35,000<\/p>\n<\/td>\n<td>\n<p>NIC kicks in on a wider portion of each employee&#8217;s earnings.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Threshold freeze<\/p>\n<\/td>\n<td>\n<p>N\/A<\/p>\n<\/td>\n<td>\n<p>Frozen until April 2028.<\/p>\n<\/td>\n<td>\n<p>No CPI uplift. Pay rises increase your NIC bill automatically.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Employer-funded benefits<\/p>\n<\/td>\n<td>\n<p>Taxable<\/p>\n<\/td>\n<td>\n<p>Higher NIC rates make these arrangements more valuable when structured correctly.&nbsp;<\/p>\n<\/td>\n<td>\n<p>Businesses may be able to reduce NIC costs by reviewing salary sacrifice schemes and making better use of statutory exemptions.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n<p>But what does all of this <em>actually <\/em>mean for UK employers? You\u2019re paying a higher rate on a wider base. A part-time employee earning \u00a38,000 a year used to cost you nothing in Employer NIC. Under the current rules, you pay 15% on the \u00a33,000 above the \u00a35,000 threshold, which equates to \u00a3450 per year. For a business with ten part-time workers in that range, that&#8217;s \u00a34,500 in new annual costs that didn&#8217;t exist before.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who needs to pay the Employer NIC<\/h2>\n\n\n\n<p>If you employ staff through PAYE, you need to account for Employer NIC. That includes limited companies, partnerships, sole traders with employees, charities and not-for-profit organisations.<\/p>\n\n\n\n<p>The amount you pay depends on each employee&#8217;s earnings, their age and their National Insurance category letter. Employer NIC applies to full-time, <a href=\"https:\/\/employmenthero.com\/uk\/blog\/part-time-worker-entitlements\/\">part-time workers<\/a> and temporary workers. Directors have a slightly different treatment as their NIC is calculated on an annual earnings period rather than per pay period.<\/p>\n\n\n\n<p>Several reliefs reduce the bill for eligible employers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Employment Allowance:<\/strong> Up to \u00a310,500 per year off your total Employer NIC bill.<\/li>\n\n\n\n<li><strong>Under-21 employees:<\/strong> 0% Employer NIC on earnings up to \u00a350,270.<\/li>\n\n\n\n<li><strong>Apprentices under 25:<\/strong> 0% Employer NIC on earnings up to \u00a350,270.<\/li>\n\n\n\n<li><strong>Armed forces veterans:<\/strong> 0% Employer NIC for the first 12 months of civilian employment on earnings up to \u00a350,270.<\/li>\n\n\n\n<li><strong>Freeport and Investment Zone employees:<\/strong> Reduced NIC rates for eligible roles.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Employer National Insurance rates and thresholds for 2026<\/h2>\n\n\n\n<div class=\"eh-table-wrapper\">\n<table class=\"eh-table\" id=\"eh-table-3\">\n<thead>\n<tr>\n<th>\n<p><strong>Threshold or allowance<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>2026\/27 amount<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Who it applies to<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Payroll impact<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Standard Employer NIC rate.<\/p>\n<\/td>\n<td>\n<p>15%<\/p>\n<\/td>\n<td>\n<p>All standard employees above secondary threshold.<\/p>\n<\/td>\n<td>\n<p>Applied to earnings above \u00a35,000\/year.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Secondary threshold (annual).<\/p>\n<\/td>\n<td>\n<p>\u00a35,000<\/p>\n<\/td>\n<td>\n<p>Most employees.<\/p>\n<\/td>\n<td>\n<p>NIC is due on earnings above this.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Secondary threshold (monthly).<\/p>\n<\/td>\n<td>\n<p>\u00a3417<\/p>\n<\/td>\n<td>\n<p>Most employees.<\/p>\n<\/td>\n<td>\n<p>Monthly payroll reference point.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Secondary threshold (weekly).<\/p>\n<\/td>\n<td>\n<p>\u00a396<\/p>\n<\/td>\n<td>\n<p>Most employees.<\/p>\n<\/td>\n<td>\n<p>Weekly payroll reference point.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Upper Secondary Threshold.<\/p>\n<\/td>\n<td>\n<p>\u00a350,270<\/p>\n<\/td>\n<td>\n<p>Under-21s and under-25 apprentices.<\/p>\n<\/td>\n<td>\n<p>0% NIC applies up to this level.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Employment Allowance.<\/p>\n<\/td>\n<td>\n<p>Up to \u00a310,500<\/p>\n<\/td>\n<td>\n<p>Eligible employers.<\/p>\n<\/td>\n<td>\n<p>Reduces total annual NIC bill.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Threshold freeze.<\/p>\n<\/td>\n<td>\n<p>Until April 2028<\/p>\n<\/td>\n<td>\n<p>All employers.<\/p>\n<\/td>\n<td>\n<p>No CPI uplift \u2014 fiscal drag applies.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Employment Allowance explained<\/h3>\n\n\n\n<p>Employment Allowance lets eligible employers reduce their annual Employer NIC bill by up to \u00a310,500. From April 2025, the \u00a3100,000 threshold restriction was removed, expanding eligibility to all qualifying employers regardless of their size, whilst simultaneously increasing the allowance to \u00a310,500.<\/p>\n\n\n\n<p>Limited companies where the only employee paid above the secondary threshold is also a director, most public sector bodies, and businesses in certain sectors (agriculture, fisheries, road freight) where subsidy control limits, under the UK&#8217;s Minimal Financial Assistance Rules, may restrict eligibility.<\/p>\n\n\n\n<p>If you haven&#8217;t checked your eligibility recently, do it now. It&#8217;s the most straightforward way to reduce your NIC bill and some SMEs still aren&#8217;t claiming it correctly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Worked examples for UK businesses<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Example 1: Employee earning above the threshold<\/h3>\n\n\n\n<p><strong>Scenario: A full-time employee earns \u00a330,000 a year.<\/strong><\/p>\n\n\n\n<div class=\"eh-table-wrapper\">\n<table class=\"eh-table\" id=\"eh-table-4\">\n<thead>\n<tr>\n<th>\n<p><strong>Step<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Calculation<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Annual salary<\/p>\n<\/td>\n<td>\n<p>\u00a330,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Secondary threshold<\/p>\n<\/td>\n<td>\n<p>\u00a35,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Taxable earnings<\/p>\n<\/td>\n<td>\n<p>\u00a325,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Employer NIC rate<\/p>\n<\/td>\n<td>\n<p>15%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Employer NIC due<\/p>\n<\/td>\n<td>\n<p>\u00a33,750\/year (\u00a3312.50\/month)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n<p>Under the old rules (13.8% rate, \u00a39,100 threshold), the same employee cost \u00a32,884 in Employer NIC. That&#8217;s \u00a3866 more per year at this salary level.<\/p>\n\n\n\n<p>Total employment cost: \u00a333,750 (salary + NIC, before pension and other overheads).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Example 2: Small team payroll<\/h3>\n\n\n\n<p><strong>Scenario: A team of four employees on salaries of \u00a322,000, \u00a328,000, \u00a335,000 and \u00a345,000.<\/strong><\/p>\n\n\n\n<div class=\"eh-table-wrapper\">\n<table class=\"eh-table\" id=\"eh-table-5\">\n<thead>\n<tr>\n<th>\n<p><strong>Employee<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Salary<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>Taxable earnings (above \u00a35k)<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>NIC at 15%<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>A<\/p>\n<\/td>\n<td>\n<p>\u00a322,000<\/p>\n<\/td>\n<td>\n<p>\u00a317,000<\/p>\n<\/td>\n<td>\n<p>\u00a32,550<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>B<\/p>\n<\/td>\n<td>\n<p>\u00a328,000<\/p>\n<\/td>\n<td>\n<p>\u00a323,000<\/p>\n<\/td>\n<td>\n<p>\u00a33,450<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>C<\/p>\n<\/td>\n<td>\n<p>\u00a335,000<\/p>\n<\/td>\n<td>\n<p>\u00a330,000<\/p>\n<\/td>\n<td>\n<p>\u00a34,500<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>D<\/p>\n<\/td>\n<td>\n<p>\u00a345,000<\/p>\n<\/td>\n<td>\n<p>\u00a340,000<\/p>\n<\/td>\n<td>\n<p>\u00a36,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Total<\/p>\n<\/td>\n<td>\n<p>\u00a3130,000<\/p>\n<\/td>\n<td>\n<p>\u00a316,500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n<p>If this business qualifies for Employment Allowance, they can offset up to \u00a310,500, bringing the net NIC bill to \u00a36,000. That&#8217;s a significant saving, but only if the allowance is claimed correctly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Example 3: Salary increase scenario<\/h3>\n\n\n\n<p><strong>Scenario: You&#8217;re considering raising an employee from \u00a332,000 to \u00a336,000.<\/strong><\/p>\n\n\n\n<div class=\"eh-table-wrapper\">\n<table class=\"eh-table\" id=\"eh-table-6\">\n<thead>\n<tr>\n<th>&nbsp;<\/th>\n<th>\n<p><strong>Before<\/strong><\/p>\n<\/th>\n<th>\n<p><strong>After<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Salary<\/p>\n<\/td>\n<td>\n<p>\u00a332,000<\/p>\n<\/td>\n<td>\n<p>\u00a336,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Taxable earnings (above \u00a35k)<\/p>\n<\/td>\n<td>\n<p>\u00a327,000<\/p>\n<\/td>\n<td>\n<p>\u00a331,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Employer NIC at 15%<\/p>\n<\/td>\n<td>\n<p>\u00a34,050<\/p>\n<\/td>\n<td>\n<p>\u00a34,650<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Increase in NIC<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>&nbsp;\u00a3600\/year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\n\n<p>The total additional cost of this pay rise is \u00a34,600 per year, not \u00a34,000. That distinction matters when you&#8217;re approving salary reviews or modelling headcount budgets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to reduce Employer NIC costs<\/h2>\n\n\n\n<p>Once you know your numbers, the next step is making sure you&#8217;re not paying more than you need to.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Claim Employment Allowance if you&#8217;re eligible<\/h3>\n\n\n\n<p>The most direct saving available. Up to \u00a310,500 off your annual NIC bill, with the eligibility cap removed. If you haven&#8217;t confirmed eligibility since the rules changed, that&#8217;s the first conversation to have.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Use salary sacrifice<\/h3>\n\n\n\n<p><a href=\"https:\/\/employmenthero.com\/uk\/resources\/salary-sacrifice-guide\/\">Salary sacrifice<\/a> reduces the gross salary on which National Insurance is calculated. The employee agrees to take a lower cash salary in exchange for a non-cash benefit. Pension contributions are the most common, but cycle-to-work schemes and electric vehicle leasing also qualify. Because the gross salary is lower, both you and your employee pay less NIC.<\/p>\n\n\n\n<p>For example, if an employee earning \u00a330,000 contributes 5% of their salary (\u00a31,500) via a pension salary sacrifice arrangement, the employer NIC bill is reduced by \u00a3225 per year (calculated as 15% of the \u00a31,500 sacrificed amount). Across an entire team, these savings add up significantly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Factor in reliefs when hiring<\/h3>\n\n\n\n<p>Hiring under-21s or apprentices under 25? You pay 0% Employer NIC on their earnings up to \u00a350,270. For roles where these candidates are a strong fit, it&#8217;s worth building into your recruitment planning.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Model salary changes before you approve them<\/h3>\n\n\n\n<p>Every pay rise increases your NIC bill. A \u00a34,000 salary increase costs you \u00a34,600 once NIC is included. Run the numbers before salary reviews go to sign-off \u2014 it removes surprises and makes budget conversations more accurate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Build NIC into hiring decisions<\/h3>\n\n\n\n<p>The salary on a job description isn&#8217;t the cost of that hire. Add 15% of earnings above \u00a35,000 for Employer NIC, plus the minimum 3% employer pension contribution and you have a more honest picture. A \u00a335,000 hire costs approximately \u00a349,400 before other overheads.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Review director remuneration<\/h3>\n\n\n\n<p>Directors who own their company often take a low salary combined with dividends, as dividends are not subject to Employer NIC. The salary is typically set at or above the Lower Earnings Limit (\u00a36,708 for 2026\/27) to preserve National Insurance credits while remaining below the Primary Threshold (\u00a312,570), where employee NIC becomes payable. However, employer NIC is due on earnings above the Secondary Threshold (\u00a35,000), so a salary at the Lower Earnings Limit will attract a small employer NIC charge. If your remuneration strategy hasn&#8217;t been reviewed recently, it&#8217;s worth discussing it with your accountant to ensure it remains tax-efficient and aligned with current thresholds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Employer NIC compliance basics<\/h2>\n\n\n\n<p><a href=\"https:\/\/employmenthero.com\/uk\/resources\/avoid-payroll-errors\/\">Payroll errors<\/a> don&#8217;t just create extra work, they can trigger HMRC penalties and leave you exposed at audit. These are the basics worth getting right.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Keep records accurate<\/h3>\n\n\n\n<p>Employer NIC calculations depend on accurate employee data: National Insurance number, category letter, date of birth (for age-related reliefs) and pay frequency. Errors create errors in your RTI submissions to HMRC. Review records when new starters join, when working patterns change and when someone crosses an age threshold.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Submit on time<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Full Payment Submission (FPS):<\/strong> Filed every time you run payroll, on or before the payment date.<\/li>\n\n\n\n<li><strong>Employer Payment Summary (EPS):<\/strong> Used to claim Employment Allowance and report months with no payments.<\/li>\n<\/ul>\n\n\n\n<p>Late or incorrect submissions can result in penalties. Set reminders and make sure whoever runs your payroll knows which submission is needed and when.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Keep payroll records<\/h3>\n\n\n\n<p>HMRC can request records going back several years. Keep payslips, <a href=\"https:\/\/employmenthero.com\/uk\/resources\/rti-submissions-guide\/\">RTI submissions<\/a>, Employment Allowance claims and any NIC relief documentation. Most payroll software stores these automatically so check you can export them if needed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Stay on top of Employer NIC with 91爆料<\/h2>\n\n\n\n<p>Employer National Insurance in 2026 is more expensive than it was and the costs are locked in until at least 2028. The businesses that manage it best are those that know their numbers, claim every relief they&#8217;re entitled to and factor the real cost of employment into pay and hiring decisions.&nbsp;<\/p>\n\n\n\n<p>This is where <a href=\"https:\/\/employmenthero.com\/uk\/\">91爆料<\/a> can support UK businesses. Our AI-powered platform takes the traditional isolated elements of employment and puts them into one place. Find and hire top talent, manage complex payroll, support compliance and more.&nbsp;<\/p>\n\n\n\n<p>Want to find out how 91爆料 can help you manage Employer NIC?<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/employmenthero.com\/uk\/request-a-demo\/\">Book a demo<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-faq eh-faq eh-faq__bg-light\"><div class=\"eh-faq__container\"><div class=\"eh-faq__header\"><h2 class=\"eh-faq__title\">FAQs<\/h2><p class=\"eh-faq__subtitle\"><\/p><\/div><div class=\"eh-faq__content\">\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1781519118622\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1781519118622\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">What is Employer National Insurance in 2026?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Employer NIC is a tax UK employers pay on employee earnings above \u00a35,000 per year. The 2026\/27 rate is 15%. It&#8217;s separate from employee NIC and paid through PAYE.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1781519118628\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1781519118628\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">How much is Employer NIC in 2026?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>15% on earnings above the \u00a35,000 secondary threshold. An employee on \u00a330,000 generates an Employer NIC bill of \u00a33,750 per year (15% of \u00a325,000).<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1781519145423\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1781519145423\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">Does Employment Allowance reduce Employer NIC?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Yes. Eligible employers can claim up to \u00a310,500 per year off their bill. The \u00a3100,000 eligibility cap was removed in April 2025. Sole director companies with no other employees do not qualify.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1781519155369\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1781519155369\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">Do employers pay NIC for part-time workers?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Yes, if earnings are above the secondary threshold. The threshold is based on earnings, not hours. A part-time employee on \u00a34,800 per year generates no Employer NIC. One earning \u00a38,000 generates \u00a3450 (15% of \u00a33,000 above the threshold).<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1781519163874\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1781519163874\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">Will Employer NIC rates change after 2026\/27?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>The 15% rate and \u00a35,000 threshold are confirmed until at least April 2028, after which the threshold will increase in line with CPI. No rate changes are confirmed beyond 2028 at the time of writing.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\/\/schema.org\/\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is Employer National Insurance in 2026?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Employer NIC is a tax UK employers pay on employee earnings above \\u00a35,000 per year. The 2026\/27 rate is 15%. It's separate from employee NIC and paid through PAYE.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How much is Employer NIC in 2026?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>15% on earnings above the \\u00a35,000 secondary threshold. An employee on \\u00a330,000 generates an Employer NIC bill of \\u00a33,750 per year (15% of \\u00a325,000).<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Does Employment Allowance reduce Employer NIC?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Yes. Eligible employers can claim up to \\u00a310,500 per year off their bill. The \\u00a3100,000 eligibility cap was removed in April 2025. Sole director companies with no other employees do not qualify.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do employers pay NIC for part-time workers?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Yes, if earnings are above the secondary threshold. The threshold is based on earnings, not hours. A part-time employee on \\u00a34,800 per year generates no Employer NIC. One earning \\u00a38,000 generates \\u00a3450 (15% of \\u00a33,000 above the threshold).<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Will Employer NIC rates change after 2026\/27?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>The 15% rate and \\u00a35,000 threshold are confirmed until at least April 2028, after which the threshold will increase in line with CPI. No rate changes are confirmed beyond 2028 at the time of writing.<\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\n\n<style>\n#content-wrapper a,\n#content-wrapper p:not(.disclaimer),\n#content-wrapper ol,\n#content-wrapper ul {\n  font-size: var(--wp--preset--font-size--paragraph-2-m) !important;\n}\n\n.content-wrapper li > ul li {padding-bottom:0.75rem!important;}\n.content-wrapper li:last-child > ul li {padding-bottom:0!important;}\n.eh-faq__container {flex-direction:column!important;}\n@media screen and (min-width: 1441px) {\n    .eh-faq__content {\n       max-width: 904px!important;\n        min-width: 715px!important;\n    }\n}\n\n\/* =============================================================\n * 91爆料 \u2014 EH Table Styles\n * Generated by EH Table CSS Styler\n * Design tokens: 91爆料 Design System v1 (April 2026)\n * Paste this once per page \u2014 shared by all .eh-table instances\n * =============================================================\n *\n * Usage:\n *   Wrap your <table> with: <div class=\"eh-table-wrapper\">\n *   Add class=\"eh-table\" and a unique id to each <table>\n * ============================================================= *\/\n\n\/* \u2500\u2500 Responsive wrapper \u2500\u2500 *\/\n.eh-table-wrapper {\n  width: 100%;\n  overflow-x: auto;\n  -webkit-overflow-scrolling: touch;\n  border-radius: 8px;\n  border: 1px solid #E4E4E7;\n  background-color: #FFFFFF;\n}\n\n\/* \u2500\u2500 Base table \u2500\u2500 *\/\n.eh-table {\n  width: 100%;\n  border-collapse: collapse;\n  font-family: 'DM Sans', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;\n  font-size: clamp(0.875rem, 0.7321rem + 0.2976vw, 1rem);\n  color: #3F3F46;\n  background-color: #FFFFFF;\n  line-height: 1.5;\n}\n\n\/* \u2500\u2500 Header \u2500\u2500 *\/\n.eh-table thead th {\n  background-color: #7622D7;\n  color: #FFFFFF;\n  font-weight: 600;\n  text-align: left;\n  padding: 0.625rem 0.75rem;\n  white-space: normal;\n  overflow-wrap: break-word;\n  letter-spacing: -0.01em;\n  border-bottom: 2px solid rgba(255,255,255,0.15);\n  vertical-align: middle;\n}\n\n.eh-table thead th:first-child { border-top-left-radius:  7px; }\n.eh-table thead th:last-child  { border-top-right-radius: 7px; }\n\n\/* \u2500\u2500 Body cells \u2500\u2500 *\/\n.eh-table tbody td {\n  padding: 0.5rem 0.75rem;\n  color: #3F3F46;\n  vertical-align: top;\n  overflow-wrap: break-word;\n  border-bottom: 1px solid #E4E4E7;\n}\n\n\/* Remove bottom border from last row *\/\n.eh-table tbody tr:last-child > td {\n  border-bottom: none;\n}\n\n\/* Alternating row colour *\/\n.eh-table tbody tr:nth-child(even) > td {\n  background-color: #F4F4F5;\n}\n\n\/* Row hover *\/\n.eh-table tbody tr:hover > td {\n  background-color: #F9F5FF !important;\n  transition: background-color 0.12s;\n}\n\n\n\/* \u2500\u2500 Footer \u2500\u2500 *\/\n.eh-table tfoot td {\n  padding: 0.5rem 0.75rem;\n  font-weight: 600;\n  color: #121214;\n  border-top: 2px solid #E4E4E7;\n  background-color: #F4F4F5;\n}\n\n\/* \u2500\u2500 Responsive breakpoints \u2500\u2500 *\/\n@media (max-width: 560px) {\n  .eh-table-wrapper { border-radius: 6px; }\n  .eh-table thead th { font-size: 0.8125rem; }\n  .eh-table tbody td { font-size: 0.875rem; }\n}\n\n\/* \u2500\u2500 Table 2 \u2014 Column widths \u2500\u2500 *\/\n#eh-table-2 col:nth-child(1) { width: 25%; }\n#eh-table-2 col:nth-child(2) { width: 30%; }\n#eh-table-2 col:nth-child(3) { width: 20%; }\n#eh-table-2 col:nth-child(4) { width: 25%; }\n\n<\/style>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull is-style-default has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-13 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"https:\/\/employmenthero.com\/nz\/resources\/businesses\/\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-52766 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1728\" height=\"1014\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Employer Playbook: What is onboarding?\" style=\"width:100%;height:100%;object-fit:contain;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail.webp 1728w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-300x176.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-1024x601.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-768x451.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-1536x901.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-864x508.webp 864w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-440x258.webp 440w\" sizes=\"auto, (max-width: 1728px) 100vw, 1728px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-14 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\" >Employer Playbook: What is onboarding?<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Real onboarding starts at offer acceptance, spans 90 days and is the #1 source of HR errors. Here&#8217;s how to&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Employer Playbook: What is onboarding?<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-52660 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorised resource-type-blog topic-business-basics\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"The UK&#8217;s pay transparency plans need to work for small businesses too\" style=\"width:100%;height:100%;object-fit:contain;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/David_Holland.jpg\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\" >The UK&#8217;s pay transparency plans need to work for small businesses too<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-4\"><p class=\"wp-block-post-excerpt__excerpt\">The UK&#8217;s pay transparency plans could force salary disclosure in every job advert across England, Wales and Scotland. Learn what&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: The UK&#8217;s pay transparency plans need to work for small businesses too<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-52535 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Employer of Record Pricing: How Much Does an EOR Cost in 2026?\u00a0\" style=\"width:100%;height:100%;object-fit:contain;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/David_Holland.jpg\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\" >Employer of Record Pricing: How Much Does an EOR Cost in 2026?\u00a0<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-6\"><p class=\"wp-block-post-excerpt__excerpt\">Wondering what an EOR actually costs in 2026? Break down Employer of Record pricing models, average fees and what to&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Employer of Record Pricing: How Much Does an EOR Cost in 2026?\u00a0<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Employer NIC rose to 15% in April 2025, costing UK SMEs thousands more per hire. Get the 2026 rates, reliefs and strategies to reduce your payroll bill.<\/p>\n","protected":false},"author":430,"featured_media":51398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_visual_mode":"business","_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"8 min read","display_reading_time":false,"download_content_type":"","download_file":"","download_url":"","download_cta_label":"","homepage_thumbnail":0,"footnotes":""},"categories":[287],"tags":[],"resource-type":[157],"topic":[],"learn_topic":[],"industry":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"content_type":[],"post_features":[],"class_list":["post-51396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised","resource-type-blog"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/51396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/users\/430"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/comments?post=51396"}],"version-history":[{"count":5,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/51396\/revisions"}],"predecessor-version":[{"id":51436,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/51396\/revisions\/51436"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/51398"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=51396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/categories?post=51396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/tags?post=51396"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=51396"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=51396"},{"taxonomy":"learn_topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/learn_topic?post=51396"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=51396"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=51396"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=51396"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=51396"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=51396"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=51396"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=51396"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=51396"},{"taxonomy":"content_type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/content_type?post=51396"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=51396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}