UK Labour Cost Auditor

Single Employee Impact

Compare Employer NI (2024/25 vs 2025/26).

2024/25 2025/26

Annual salary

£

Number of employees

Pay frequency (for payroll-accurate NIC)

NI category letter (employer NIC)

Director? Uses annual earnings method (HMRC directors NIC basis)

Public sector work > 50%? If yes, Employment Allowance may be unavailable

Apply Employment Allowance Offsets Employer NI (2024/25: £5,000 → 2025/26: £10,500)

Note: This tool uses a simplified employer NI formula for illustration and planning. For statutory reporting, confirm with HMRC guidance and your payroll provider.

Lead capture (optional)

Collect interest while clients test the tool.

This form posts to Formspree. Replace the endpoint in app.html if needed.

The app itself does not store or transmit payroll data.

Workforce Audit Dashboard

Upload a CSV and the tool calculates NI and compliance flags.

Upload employee CSV

Required columns: Employee_ID, Name, Avg_Weekly_Hours, Hourly_Rate, Contract_Type

Select CSV file

Apply Employment Allowance (£10,500)

EA reduces employer NI. Applies once per employer. Check eligibility

EA savings

£0

Public sector work > 50% (EA may be unavailable)

2024/25 net NI

£0

2025/26 net NI

£0

Total increase

£0

Employees

0

📉 NI Cost Comparison

⚖️ Risk Distribution

Legal Recommendations (summary)

Flags based on contract type and hours pattern. Review with HR/legal.

Employee	Contract	Annual Salary	NI Increase	Risk Flag	Recommendation

Employee Roster

Search, filter, and inspect calculations employee-by-employee.

Search

Contract type

Employee ID	Name	Contract	Avg Weekly Hours	Hourly Rate	Annual Salary	NI Increase	Risk

Tip: click a row for a calculation breakdown.

Settings

Defaults are stored in localStorage. Clients can override temporarily.

2024/25 (baseline)

Used for comparison only.

Threshold (£)

Rate (%)

Employment Allowance (£)

2025/26 (new rules)

Applies from 6 April 2025.

Threshold (£)

Rate (%)

Employment Allowance (£)

National Living Wage (£/hour)

Compliance rules (simplified)

Used for risk flags only.

Guaranteed-hours trigger window (weeks)

Zero-hour contract label

Calculator defaults

Used unless overridden in the Quick Calculator or CSV.

Default pay frequency

Default NI category

Public sector work > 50% (EA may be unavailable)

EA eligibility depends on your circumstances. This toggle only covers one common restriction.

How this works

Settings are stored on the client’s device using localStorage. They affect calculations on this device only.