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2025/26 Tax Year

£79,000 Salary - UK Employer Cost

To employ someone on a £79,000 salary in the UK, the total cost to the employer is £92,470 per year. That's +17.1% on top of the gross salary.

Gross Salary
£79,000
employee pay
Total Employer Cost
£92,470
per year
Employer NI
£11,100
15% rate
Employer Pension
£2,370
3% minimum

£79,000 Employment Cost Breakdown

DescriptionYearlyMonthly
Gross Salary£79,000.00£6,583.33
Employer National Insurance (15%)+£11,100.00+£925.00
Employer Pension (3%)+£2,370.00+£197.50
Total Employer Cost£92,470.00£7,705.83

Employer Cost vs Employee Take Home

What the Employer Pays

£92,470

total cost per year

Gross Salary£79,000
Employer NI£11,100
Employer Pension£2,370

What the Employee Gets

£56,377

take home pay per year

Gross Salary£79,000
Income Tax-£19,032
Employee NI-£3,591

The employer pays £36,093 more than what the employee takes home (64% 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

£92,470
per year
+17.1% overhead
Gross Salary£79,000
Employer NI (15%)+£11,100
Employer Pension (3%)+£2,370
Total Cost£92,470
£7,706
per month
£356
per working day

Understanding £79,000 Employer Costs

When hiring an employee on a £79,000 salary in the UK for 2025/26, the total cost to the employer is £92,470. 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 £79,000 salary, this amounts to £11,100 per year.

The minimum employer pension contribution under auto-enrollment is 3%, which adds £2,370 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 £79,000 take-home pay calculation.