Step by step instructions on how to calculate actual NI or true employers’ NI when providing temporary workers.

Employer’s National Insurance is not paid on the “threshold” earnings for temporary workers each week.   This means that when you are calculating Employer’s NI at the rate of 15% of the whole pay rate, you are effectively hiding margin in your NI calculations.  Many clients are becoming wise to this, and expect you to demonstrate that you are using “actual NI” in your pricing calculations.

This document provides a step by step guide to calculating “actual NI” together with a worked example.

Last updated:  07.08.26

NI must also be applied to holiday pay – details of how to calculate holiday pay or WTR for temporary workers can be found HERE.

If you need further assistance with calculating NI or other elements of pricing for tenders, please email fiona.brunton@bruntonconsultancy.co.uk.