What actually goes on top of salary
- Employer National Insurance — 15% of earnings above the £5,000 secondary threshold. For a £30,000 salary that's £3,750 before any allowance.
- Auto-enrolment pension — you must contribute at least 3% of qualifying earnings (£6,240–£50,270) for eligible staff.
- The Employment Allowance — most small employers can claim up to £10,500 to offset employer NI, which frequently makes the first few hires NI-free in practice.
Making the first hire
Before payday you'll need to register as an employer for PAYE, set up auto-enrolment, check right-to-work and issue a written statement of employment. We run payroll from £8 per employee per month and handle all of it — see get started.







