How much employer National Insurance and pension do you pay for a housekeeper in the UK?
The on-costs: employer NI at 15% over £5,000, a 3% workplace pension, and no tax credit.
Quick answer: on top of the gross wage, a UK household employer pays employer National Insurance at 15% on earnings above £5,000/year, and, if the worker is eligible, a workplace pension (employer minimum 3% of qualifying earnings). There is no tax credit — these on-costs are your real extra cost.
Employer National Insurance
You pay 15% employer NI on the worker's earnings above the £5,000 secondary threshold. Below that, no employer NI is due.
Workplace pension
If the worker is aged 22 to State Pension age and earns over £10,000/year, you must auto-enrol them and contribute at least 3% of qualifying earnings (£6,240–£50,270).
What the worker pays
Separately, the worker has income tax and employee NI deducted via PAYE — that comes out of their wage, not yours.
Official sources
Conclusion
Budget the gross wage plus 15% employer NI above £5,000 and a 3% pension where it applies. Use the calculator for your exact hours.
See also
- How much it costs — the total employer cost.
- Register and run payroll — the PAYE process.
FAQ
How much employer NI do I pay?
15% on the worker's earnings above the £5,000/year secondary threshold; nothing below that.
Do I have to pay into a pension?
If the worker is 22 to State Pension age and earns over £10,000/year, yes — at least 3% of qualifying earnings (£6,240–£50,270).
Is there a tax credit like in France?
No. The UK has no household tax credit, so employer NI and pension are your real extra costs on top of the wage.