Using the contributions calculator
From 15 January 2021 you can use the calculator for quarters A, B, C and D 2021.
The calculator can:
calculate the amount of primary (employee) contribution that you may deduct from an employee’s gross earnings
calculate your secondary (employer) contribution, including any additional payment for employees whose gross earnings are between the monthly Standard Earnings Limit of £4,610 and the monthly Upper Earnings Limit of £21,030
Employers must pay a 2.5% rate on their employees’ earnings, between the Standard Earnings Limit (£4,610) and the Upper Earnings Limit (£21,030).
Monthly paid employees
Enter the gross monthly earnings figure rounded down to the nearest pound (for example £2,536.75 should be entered as £2536.00).
While this is intended for use as a monthly calculator, it can also be used to calculate the contribution due on earnings for weekly paid employees.
Weekly paid employees
Enter the gross weekly earnings amount (including pence). The calculator is set up to always round down to the nearest 25p (eg £567.49 will round to £567.25). At the end of each month, enter the gross amount paid to your employee (this could be four or five weekly payments, depending on the month) to calculate the contributions due for the month. The gross earnings for each month is the amount you should enter on your contribution schedule.
What to include as earnings
For further information on what should be incorporated in the gross wage see our
Items not to include in an employees gross wages
Items to include in an employees gross wages
Temporary 4% employee contributions calculator
Between 1 October 2020 and 30 June 2021 Social Security contributions will temporarily reduce employee contributions by 2%, from 6% down to 4%.
self-employed people are entitled to the 2% reduction
the reduced rate will be eligible on incomes of up to £4,558 per month from October to December 2020 and £4610 from January to June 2021.
employer contributions remain unchanged
Contributions calculator during the temporary reduction to 4%
2021 Social Security Contributions Calculator at 6% from July to December