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2025/26 Tax Year

£26,000 Salary - UK Employer Cost

To employ someone on a £26,000 salary in the UK, the total cost to the employer is £29,930 per year. That's +15.1% on top of the gross salary.

Gross Salary
£26,000
employee pay
Total Employer Cost
£29,930
per year
Employer NI
£3,150
15% rate
Employer Pension
£780
3% minimum

£26,000 Employment Cost Breakdown

DescriptionYearlyMonthly
Gross Salary£26,000.00£2,166.67
Employer National Insurance (15%)+£3,150.00+£262.50
Employer Pension (3%)+£780.00+£65.00
Total Employer Cost£29,930.00£2,494.17

Employer Cost vs Employee Take Home

What the Employer Pays

£29,930

total cost per year

Gross Salary£26,000
Employer NI£3,150
Employer Pension£780

What the Employee Gets

£22,240

take home pay per year

Gross Salary£26,000
Income Tax-£2,686
Employee NI-£1,074

The employer pays £7,690 more than what the employee takes home (35% difference)

Adjust Pension Contribution

Employee Salary

Enter the gross salary for 2025/26

£
3%
3% (minimum)15%

Total Employer Cost

What it actually costs to employ someone

£29,930
per year
+15.1% overhead
Gross Salary£26,000
Employer NI (15%)+£3,150
Employer Pension (3%)+£780
Total Cost£29,930
£2,494
per month
£115
per working day

Understanding £26,000 Employer Costs

When hiring an employee on a £26,000 salary in the UK for 2025/26, the total cost to the employer is £29,930. This includes the gross salary plus employer National Insurance contributions and pension contributions.

Employer National Insurance is charged at 15% on all earnings above £5,000 per year. For a £26,000 salary, this amounts to £3,150 per year.

The minimum employer pension contribution under auto-enrollment is 3%, which adds £780 to the annual cost. Many employers offer higher pension contributions as part of their benefits package.

Compare this to the employee's perspective: see the £26,000 take-home pay calculation.