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Employer National Insurance is 15% above £5,000 a year per worker. The £10,500 Employment Allowance is claimed once by a group of connected companies, however many sites it runs.
Published 3 November 2026
All articlesEmployer National Insurance is 15% on pay above the secondary threshold of £5,000 a year, £417 a month or £96 a week. For a full-time worker on the National Living Wage that is £2,967.68 a year.
The Employment Allowance for 2026/27 is £10,500, taken off the employer National Insurance bill. Since April 2025 employers with more than £100,000 of Class 1 liabilities can claim it too.
8 staff at £12.71 for 37.5 hours a week: £23,741.40, less the £10,500 Employment Allowance.
£13,241.40£47,482.80 between them, and only one company can claim the allowance.
£36,982.80Where companies are connected, "only one company in the group can claim the allowance". A group that runs each restaurant or pub through its own company still gets one £10,500 between them. A company whose sole director is the only employee paid above the secondary threshold cannot claim.
We claim the allowance in the right company, check the group's connected companies, and include employer National Insurance in every labour cost figure. More for multi-site groups.
No. Where companies are connected, only one company in the group can claim.
Not if the sole director is the only employee paid above the secondary threshold.
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