Payroll Run Calculator
A single employee calculator is great for an individual — but a payroll run is more than that. The £5,000 Employment Allowance is claimed once for the whole business, employer NI is per pay period, and you need the combined total you actually pay over to HMRC.
Add each employee with their salary, pension and any benefits, choose a pay frequency, and the run totals apply 2026/27 rates across the whole team.
Your payroll run
Add your staff below. The Employment Allowance is applied once across the whole run, and the HMRC payment is what you actually pay over after tax, NI and student loans.
Run totals
Per employee (per year)
| Employee | Gross | Take-home | Employer NI | Employer cost |
|---|---|---|---|---|
| Employee | £40,000.00 | £30,319.60 | £5,250.00 | £46,450.00 |
| 1 employee | £40,000.00 | £30,319.60 | £250.00 | £41,450.00 |
Per-employee figures show gross employer NI; the run total applies the £5,000 Employment Allowance once. Totals use 2026/27 rates.
How the calculation works
We believe numbers should be transparent. Here is the formula behind this calculator.
Worked example
Worked example: a three-person team in 2026/27
Important assumptions
- Uses the 2026/27 rates: employer NI 15% on earnings above £5,000; employee NI 8% between £12,570 and £50,270, 2% above.
- The £5,000 Employment Allowance is applied once across the whole run, not per employee.
- Tax codes are 1257L unless overridden, and income tax uses the cumulative-code model.
- Directors pay NI on the annual (cumulative) basis; the run flags this per employee.
- Salary sacrifice reduces the tax and NI base for that employee; the run models it as a full-sacrifice arrangement.
- Statutory payments (SSP, SMP) are not included in the run totals.
Rates & official sources
Every calculation is based on the official rates and rules published by GOV.UK and HMRC.
Frequently asked questions
Why does the Employment Allowance appear only once?
It is a £5,000 annual reduction in employer National Insurance claimed once per business. Applying it to every employee would overstate the saving, so the run total takes it off the combined employer NI bill.
How is the HMRC payment built up?
It is the tax, employee NI and student loan collected from everyone, plus the employer NI left after the Employment Allowance. That is what you would pay over on or before your regular PAYE deadline.
Can I mix weekly and monthly staff in the same run?
The run uses one frequency for the whole team to keep the totals comparable. Use the single employee calculator for anyone on a different cycle, then add the figure to your run.
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Read the guideThese calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.