Salary is the number everyone sees, but an employer can also carry employer National Insurance, pension contributions, recruitment costs, equipment, software, training, insurance and the time it takes before the employee is fully productive.
2026/27 planning assumptions
MoneyCue's V1 uses the standard 15% employer National Insurance rate above the £5,000 secondary threshold and a simple minimum automatic-enrolment pension estimate of 3% of qualifying earnings between £6,240 and £50,270 where the salary reaches the £10,000 enrolment trigger. Your pension scheme and Employment Allowance position can change the real number.