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2025/26 Tax Year

£52,000 Salary - UK Employer Cost

To employ someone on a £52,000 salary in the UK, the total cost to the employer is £60,610 per year. That's +16.6% on top of the gross salary.

Gross Salary
£52,000
employee pay
Total Employer Cost
£60,610
per year
Employer NI
£7,050
15% rate
Employer Pension
£1,560
3% minimum

£52,000 Employment Cost Breakdown

DescriptionYearlyMonthly
Gross Salary£52,000.00£4,333.33
Employer National Insurance (15%)+£7,050.00+£587.50
Employer Pension (3%)+£1,560.00+£130.00
Total Employer Cost£60,610.00£5,050.83

Employer Cost vs Employee Take Home

What the Employer Pays

£60,610

total cost per year

Gross Salary£52,000
Employer NI£7,050
Employer Pension£1,560

What the Employee Gets

£40,717

take home pay per year

Gross Salary£52,000
Income Tax-£8,232
Employee NI-£3,051

The employer pays £19,893 more than what the employee takes home (49% 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

£60,610
per year
+16.6% overhead
Gross Salary£52,000
Employer NI (15%)+£7,050
Employer Pension (3%)+£1,560
Total Cost£60,610
£5,051
per month
£233
per working day

Understanding £52,000 Employer Costs

When hiring an employee on a £52,000 salary in the UK for 2025/26, the total cost to the employer is £60,610. 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 £52,000 salary, this amounts to £7,050 per year.

The minimum employer pension contribution under auto-enrollment is 3%, which adds £1,560 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 £52,000 take-home pay calculation.