Contributions calculator

Using the contributions calculator

From 15 January 2023 you can use the calculator for quarters A, B, C and D 2023.

The 2024 calculator will be available at the close of the D 2023 quarter on the 15 January 2024.

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 £5,060 and the monthly Upper Earnings Limit of £23,072
recognise when earnings fall below the minimum earnings threshold

Employers must pay a 2.5% rate on their employees’ earnings, between the Standard Earnings Limit (£5,060) and the Upper Earnings Limit (£23,072).

Monthly paid employees

Select the monthly frequency from the payment frequency drop down box. Enter the gross monthly earnings figure, but do not include pence; pence are not included on the combined employer return. You should round down to the nearest pound. For example, if earnings are £3100.89, you must enter £3100.

Weekly paid employees

Select weekly from the payment frequency drop down box. Enter the gross weekly earnings figure (including pence). The calculator is set up to always round down to the nearest 25 pence (for example, £567.49 will round to £567.25).

Enter the weekly earnings for week 1 and select calculate. As the weeks progress, you must enter the weekly earnings into each week so that the calculator can take into account the accumulative totals for that month.

Please note, in the final week’s payment in any one month, you must round down so that the monthly accumulative total does not include pence. The total of all the weekly earnings paid in any one month, rounded down to the nearest whole pound, must be entered on the combined employer return.

Two Weekly paid employees

Select every two weeks from the payment frequency drop down box. Enter the gross earnings amount (including pence). The calculator is set up to always round down to the nearest 25 pence (for example, £567.49 will round to £567.25).

Enter the earnings for first period and click calculate. At the second pay date enter the gross earnings into the first and second pay period so that the calculator can take into account the accumulative totals for that month. Do the same for any month in which there are three pay dates.

Note that in the final payment in any one month, you must round down so that the monthly accumulative total does not include pence. The total of all the earnings paid in any one month, rounded down to the nearest whole pound must be entered on the combined employer return.

Four Weekly paid employees

Select every four weeks from the payment frequency drop down box. Enter the gross earnings amount (including pence). The calculator is set up to always round down to the nearest 25 pence (for example £567.49 will round to £567.25).

Enter the earnings for first period and click calculate. At the second pay date enter the gross earnings into the first and second pay period so that the calculations can take into account the accumulative totals for that month.

What to include as earnings

For further information on what should be incorporated in the gross wage see our schedule guide.

Items not to include in an employees gross wages
Items to include in an employees gross wages

Important

The results cannot be used to override or dispute any officially issued notice. They are for guidance purposes only.