Forecasting Employer NI changes 25/26: Multiple Employees Calculator

As we approach the new tax year, businesses will need to prepare for upcoming changes to Employer National Insurance contributions. To help you plan ahead, we’ve created a valuable resource that simplifies forecasting and budgeting for these additional costs.

Below you will find a link to a document designed to map out your staff costs for 2025/26. It will give not only the cost increase from this year to next, but also the entire staff costs including Employer NI and pensions for business owners to use in their forecasts.

The spreadsheet (costs calculator)  takes in to account all the new changes and will remove any uncertainty that you may have around how these will affect your profits or cashflow in the new year.

As a reminder, here are the changes:

• Rate of Employers NI increasing from 13.8% to 15%
• Earnings limit being reduced from £9,100 to £5,000
• Employment Allowance increasing from £5,000 to £10,500

Those employers already claiming the employment allowance won’t need to do anything and new employers will be able to implement with minimal admin at the start of the tax year.

For us, we believe this is the biggest cash-flow tax burden on small businesses, so it’s really important that you understand how this affects you from April 2025 and consider these increased costs.

Here is the calculator for you to view: Employers NI Change multiple employees – Whyfield Accountants

We are always here to help if you would like further support.

Give us a call on 01872 267 267, email us contact@whyfield.co.uk, or message us on WhatsApp 0777 49 39 111

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