£36,000 Salary - UK Employer Cost
To employ someone on a £36,000 salary in the UK, the total cost to the employer is £41,730 per year. That's +15.9% on top of the gross salary.
£36,000 Employment Cost Breakdown
| Description | Yearly | Monthly |
|---|---|---|
| Gross Salary | £36,000.00 | £3,000.00 |
| Employer National Insurance (15%) | +£4,650.00 | +£387.50 |
| Employer Pension (3%) | +£1,080.00 | +£90.00 |
| Total Employer Cost | £41,730.00 | £3,477.50 |
Employer Cost vs Employee Take Home
What the Employer Pays
total cost per year
What the Employee Gets
take home pay per year
The employer pays £12,290 more than what the employee takes home (42% difference)
Adjust Pension Contribution
Employee Salary
Enter the gross salary for 2025/26
Total Employer Cost
What it actually costs to employ someone
Understanding £36,000 Employer Costs
When hiring an employee on a £36,000 salary in the UK for 2025/26, the total cost to the employer is £41,730. 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 £36,000 salary, this amounts to £4,650 per year.
The minimum employer pension contribution under auto-enrollment is 3%, which adds £1,080 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 £36,000 take-home pay calculation.