Employee 1
£
%
%
Can apply alongside a student loan.
2026/27 rates · employer view
Employer PAYE calculator
Add your staff and estimate payroll deductions, employer National Insurance, pension costs, HMRC payments and total employment cost.
Multiple employeesPAYE and NI breakdownStudent loans and pensions
Your payroll
2 employees in this estimate
Employee 2
£
%
%
Can apply alongside a student loan.
Offsets up to £10,500 of eligible employer Class 1 NI in 2026/27. Check eligibility before relying on it.
Annual employer cost
£64,890
Annual estimate after Employment Allowance
Gross payroll
£63,000
Annual estimate
HMRC payment
£9,719
Annual estimate
Net payroll
£50,131
Paid to employees
Employer pensions
£1,890
Added employer cost
Annual PAYE breakdown
Income Tax withheld£6,942.00
Employee National Insurance£2,776.80
Employer National Insurance£7,477.50
Employment Allowance used-£7,477.50
Student and postgraduate loans£0.00
Estimated HMRC payment£9,718.80
Excludes pension-provider payments and any Apprenticeship Levy.
Per-employee annual estimate
Employee 1£40,288 cost
Gross salary£35,000.00
Income Tax£4,136.00
Employee NI£1,654.40
Student loans£0.00
Salary sacrifice£1,750.00
Estimated net pay£27,459.60
Employer NI£4,237.50
Employer pension£1,050.00
Employee 2£32,080 cost
Gross salary£28,000.00
Income Tax£2,806.00
Employee NI£1,122.40
Student loans£0.00
Salary sacrifice£1,400.00
Estimated net pay£22,671.60
Employer NI£3,240.00
Employer pension£840.00
Need payroll figures you can file?
This is a planning estimate. We can set up payroll, apply live tax codes and submit RTI reports to HMRC.
Talk to our payroll teamA practical employer payroll estimate
Each member of staff can have their own salary, Income Tax region, common tax-code basis, NI category, pension contribution and loan plan. The total then separates employee deductions from the extra costs funded by the employer.
Employee deductions
Income Tax, employee NI, salary sacrifice and student or postgraduate loans.
Employer costs
Gross salary, employer NI and employer pension contributions, with an optional Employment Allowance estimate.
Payroll cashflow
Estimated net pay to staff and the PAYE amount to reserve for HMRC, shown annually and monthly.
Employer PAYE calculator FAQs
What does the PAYE calculator estimate?
It estimates employee Income Tax, employee and employer National Insurance, student and postgraduate loan deductions, pension contributions, take-home pay, the employer's HMRC payment and total payroll cost.
Can I add more than one employee?
Yes. Add or remove employee rows to model a small team, with separate salaries, tax regions, NI categories, pension rates and loan plans for each person.
Does it support Employment Allowance?
Yes. The switch can offset up to £10,500 of estimated employer Class 1 National Insurance. Eligibility restrictions apply, so confirm that your organisation and employees qualify.
Can I use these figures to run payroll or submit RTI?
No. This is an annualised planning estimate, not payroll software. Actual PAYE depends on pay frequency, cumulative tax codes, benefits, statutory pay, prior earnings and HMRC rounding rules.
Ready to take payroll off your desk?
We can register PAYE, process payslips, manage workplace pensions and submit RTI reports accurately and on time.
Speak to our payroll team