Take-home pay & employer cost calculator

See what an employee takes home — and what the same salary costs the employer in NI and pension.

Your details

What do you know?

Annual salary (before tax)

Where do you live?

Your pension contribution

% of salary

Auto-enrolment minimum is 5% (usually of qualifying earnings).

How is your pension paid?

Student loans

I'm over State Pension ageNo employee National Insurance is due.

Employer costs

What this salary costs the business on top of pay.

Employer pension contribution

Legal minimum is 3% of qualifying earnings.

Employer pension on qualifying earnings onlyBetween £6,240 and £50,270 — the auto-enrolment default.Employee is under 21, or an apprentice under 25No employer NI on pay up to £50,270.Use the Employment AllowanceCuts the employer NI bill by up to £10,500 a year across all staff.

Your take-home pay

£2,276.63

per month

Take-home 78% Income tax 12% NI 5% Pension 5%

Gross salary	£2,916.67
Pension	−£145.83
Income tax	−£344.67
National Insurance	−£149.53
Take-home pay	£2,276.63

Total cost to employer

£3,363.57

per month

Salary 87% Employer NI 11% Employer pension 2%

Gross salary	£2,916.67
Employer National Insurance	£375.00
Employer pension	£71.90
Total cost to employer	£3,363.57

Want us to handle this for you?

Our accountants can run your payroll, file your tax return and make sure you never pay more than you should.

Get an instant quote Talk to an accountant

How this is worked out

Personal allowance: £12,570.

Basic rate (20%) on £20,680£4,136.00

Employee National Insurance is 8% between £12,570 and £50,270, then 2% above. Net-pay pensions reduce taxable pay but not National Insurance.

Employer side

Employer NI is 15% on pay above £5,000 a year. This salary is over £10,000, so the employee must be automatically enrolled into a workplace pension.

Total going into the pension each year: £2,612.80 (£1,750.00 from the employee + £862.80 from the employer).

Estimates only, based on 2026/27 rates for typical situations. They are not financial advice — speak to us about your own circumstances. Rates last checked: October 2026 (GOV.UK).