{ "name": "aivshire.com Employer On-Cost Rates", "title": "Employer On-Cost Rates", "url": "https://aivshire.com/datasets/employer-on-cost-rates/", "csv": "https://aivshire.com/datasets/employer-on-cost-rates.csv", "markdown": "https://aivshire.com/datasets/employer-on-cost-rates/index.md", "computed_at": "2026-10-23", "license": "https://aivshire.com/terms", "headline": "The Employer On-Cost Rates carries 12 published figures read from 9 sources' own pages; the 7 published figures given without a breakdown run from 1.45 to 15 percent, read 19 October 2026.", "quotes": [ "The Employer On-Cost Rates carries 12 published figures read from 9 sources' own pages; the 7 published figures given without a breakdown run from 1.45 to 15 percent, read 19 October 2026.", "9 of the 20 named sources read in full publish a figure; 11 publish none, read 19 October 2026.", "Employer On-Cost Rates, time 2027: median 6.20 percent across 1 source, read 19 October 2026.", "Employer On-Cost Rates, time 2027: median 192,300 USD across 1 source, read 19 October 2026.", "Employer On-Cost Rates, time 2026 to 2027: median 15 percent across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation Class 1 secondary threshold: median 96 GBP across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation Freeport upper secondary threshold: median 481 GBP across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation Investment Zone upper secondary threshold: median 481 GBP across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation upper secondary threshold (under 21): median 967 GBP across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation apprentice upper secondary threshold (under 25): median 967 GBP across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation veterans upper secondary threshold: median 967 GBP across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation Class 1A NIC on expenses and benefits: median 15 percent across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation Class 1A NIC on termination awards (threshold): median 30,000 GBP across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation Class 1A NIC on termination awards and sporting testimonials: median 15 percent across 1 source, read 19 October 2026.", "Employer On-Cost Rates, obligation Class 1B NIC on PAYE Settlement Agreements: median 15 percent across 1 source, read 19 October 2026." ], "citation": "\"aivshire.com Employer On-Cost Rates\", updated 2026-10-23, https://aivshire.com/datasets/employer-on-cost-rates/.", "changed_since": null, "national": { "unit": "%", "n": 12, "median": 9.1, "min": 1.45, "max": 15, "p25": 3.4, "p75": 15, "mean": 9.2208, "units": { "%": 12, "GBP": 7, "USD": 1 }, "published_sources": 9, "named_sources": 21, "read_sources": 20, "not_published": 11, "published_share": 0.45 }, "by_axis": { "time": { "2027": { "%": { "n": 1, "median": 6.2, "min": 6.2, "max": 6.2, "p25": 6.2, "p75": 6.2, "mean": 6.2 }, "USD": { "n": 1, "median": 192300, "min": 192300, "max": 192300, "p25": 192300, "p75": 192300, "mean": 192300 } }, "2026 to 2027": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } } }, "obligation": { "Class 1 secondary threshold": { "GBP": { "n": 1, "median": 96, "min": 96, "max": 96, "p25": 96, "p75": 96, "mean": 96 } }, "Freeport upper secondary threshold": { "GBP": { "n": 1, "median": 481, "min": 481, "max": 481, "p25": 481, "p75": 481, "mean": 481 } }, "Investment Zone upper secondary threshold": { "GBP": { "n": 1, "median": 481, "min": 481, "max": 481, "p25": 481, "p75": 481, "mean": 481 } }, "upper secondary threshold (under 21)": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "apprentice upper secondary threshold (under 25)": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "veterans upper secondary threshold": { "GBP": { "n": 1, "median": 967, "min": 967, "max": 967, "p25": 967, "p75": 967, "mean": 967 } }, "Class 1A NIC on expenses and benefits": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "Class 1A NIC on termination awards (threshold)": { "GBP": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "Class 1A NIC on termination awards and sporting testimonials": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "Class 1B NIC on PAYE Settlement Agreements": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } } } }, "rows": [ { "source": "California EDD payroll tax rates and withholding", "url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/", "figure": "3.4 percent", "value": 3.4, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "New employers: You are assigned a 3.4 percent UI tax rate for a period of two to three years.", "source_class": "primary-government", "text_sha256": "f9330b67ec630fc118697ab383d09d8a8926b8c032db1120800e90a7e749ae70" }, { "source": "New York State DOL unemployment insurance rate information", "url": "https://dol.ny.gov/unemployment-insurance-rate-information", "figure": "3.4%", "value": 3.4, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "For 2026, the new employer normal contribution rate is 3.4%.", "source_class": "primary-government", "text_sha256": "aa61e4f060da8a9996cee4f8f4b825a945e70e13ec2d3fdaa344fabc0a211028" }, { "source": "IRS Publication 15 (Circular E), Employer's Tax Guide", "url": "https://www.irs.gov/publications/p15", "figure": "6.2%", "value": 6.2, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The rate of social security tax on taxable wages is 6.2% each for the employer and employee.", "source_class": "primary-government", "text_sha256": "c26c69e6270e6c896549ae4a44a3c2b93d9c415af7e2f8af114ec691ea215880" }, { "source": "IRS Topic 751, social security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "1.45%", "value": 1.45, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total.", "source_class": "primary-government", "text_sha256": "8219b77af1c55afa1ae6d8ebdcc751b5cb34c4c6c322737d8834bb8f5d310bd3" }, { "source": "GOV.UK National Insurance rates and categories", "url": "https://www.gov.uk/national-insurance-rates-letters", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-19", "quote": "A 15% 15% 15%", "source_class": "primary-government", "text_sha256": "0446420fd5c244066b8c32aedac1a0b2412b50584e2dc05eef4b15239a01467a" }, { "source": "Australian Taxation Office, how much super to pay", "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay", "figure": "12%", "value": 12, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The SG percentage is the minimum SG rate you must pay for each eligible employee. From 1 July 2025 this is 12% of their ordinary time earnings (OTE) for the quarter.", "source_class": "primary-government", "text_sha256": "a49c83bea0ef647fc5e4626f3e148cfd3c9e345ad0c8a70ce7dd645e49a7f156" }, { "source": "GOV.UK workplace pensions, what you and your employer pay", "url": "https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay", "figure": "2019 3%", "value": 3, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The minimum your employer pays You pay Total minimum contribution From April 2019 3% 5% 8%", "source_class": "primary-government", "text_sha256": "5006000d9d92f554cb64d33dda9c2ec96d058f3e23919a3d9980e5cd6daecaa8" }, { "source": "SSA contribution and benefit base", "url": "https://www.ssa.gov/oact/cola/cbb.html", "figure": "6.2 percent", "value": 6.2, "unit": "%", "vat": null, "axis": { "time": "2027" }, "retrieved_at": "2026-10-17", "quote": "The OASDI tax rate for wages paid in 2027 is set by statute at 6.2 percent for employees and employers, each.", "source_class": "primary-government", "text_sha256": "e48cd4740d45eb3e003c39662a4acdfbda9d8e720c3efef1e55d8360df9295e6" }, { "source": "SSA contribution and benefit base", "url": "https://www.ssa.gov/oact/cola/cbb.html", "figure": "$192,300 ", "value": 192300, "unit": "USD", "vat": null, "axis": { "time": "2027" }, "retrieved_at": "2026-10-17", "quote": "The OASDI tax rate for wages paid in 2027 is set by statute at 6.2 percent for employees and employers, each. Thus, an individual with wages equal to or larger than $192,300 would contribute $11,922.60 to the OASDI program in 2027, and his or her employer would contribute the same amount.", "source_class": "primary-government", "text_sha256": "e48cd4740d45eb3e003c39662a4acdfbda9d8e720c3efef1e55d8360df9295e6" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£96 ", "value": 96, "unit": "GBP", "vat": null, "axis": { "obligation": "Class 1 secondary threshold" }, "retrieved_at": "2026-10-19", "quote": "Secondary threshold £96 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£481 ", "value": 481, "unit": "GBP", "vat": null, "axis": { "obligation": "Freeport upper secondary threshold" }, "retrieved_at": "2026-10-19", "quote": "Freeport upper secondary threshold £481 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£481 ", "value": 481, "unit": "GBP", "vat": null, "axis": { "obligation": "Investment Zone upper secondary threshold" }, "retrieved_at": "2026-10-19", "quote": "Investment Zone upper secondary threshold £481 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "obligation": "upper secondary threshold (under 21)" }, "retrieved_at": "2026-10-19", "quote": "Upper secondary threshold (under 21) £967 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "obligation": "apprentice upper secondary threshold (under 25)" }, "retrieved_at": "2026-10-19", "quote": "Apprentice upper secondary threshold (apprentice under 25) £967 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": { "obligation": "veterans upper secondary threshold" }, "retrieved_at": "2026-10-19", "quote": "Veterans upper secondary threshold £967 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "time": "2026 to 2027" }, "retrieved_at": "2026-10-19", "quote": "A 15% 15% 15% 15%", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "obligation": "Class 1A NIC on expenses and benefits" }, "retrieved_at": "2026-10-19", "quote": "The National Insurance Class 1A rate on expenses and benefits for 2026 to 2027 is 15%.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£30,000 ", "value": 30000, "unit": "GBP", "vat": null, "axis": { "obligation": "Class 1A NIC on termination awards (threshold)" }, "retrieved_at": "2026-10-19", "quote": "Class 1A National Insurance contributions are due on the amount of termination awards paid to employees which are over £30,000 and on the amount of sporting testimonial payments paid by independent committees which are over £100,000.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "obligation": "Class 1A NIC on termination awards and sporting testimonials" }, "retrieved_at": "2026-10-19", "quote": "The National Insurance Class 1A rate on termination awards and sporting testimonial payments for 2026 to 2027 is 15%.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "GOV.UK rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "obligation": "Class 1B NIC on PAYE Settlement Agreements" }, "retrieved_at": "2026-10-19", "quote": "The National Insurance Class 1B rate for 2026 to 2027 is 15%.", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" } ], "not_published": [ { "source": "IRS employment taxes for small businesses", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS employer shared responsibility provisions (ACA)", "url": "https://www.irs.gov/affordable-care-act/employers/employer-shared-responsibility-provisions", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "US Department of Labor, workers' compensation", "url": "https://www.dol.gov/general/topic/workcomp", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "US DOL ETA, significant provisions of state UI laws", "url": "https://oui.doleta.gov/unemploy/statelaws.asp", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Florida Department of Revenue reemployment tax", "url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK Employment Allowance", "url": "https://www.gov.uk/claim-employment-allowance", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Canada Revenue Agency, CPP contribution rates, maximums and exemptions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Canada Revenue Agency, EI premium rates and maximums", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "retrieved_at": "2026-09-19", "reason": "every candidate on the page was refused" }, { "source": "Fair Work Ombudsman, minimum wages", "url": "https://www.fairwork.gov.au/pay-and-wages/minimum-wages", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" }, { "source": "Revenue NSW payroll tax", "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "State Revenue Office Victoria payroll tax", "url": "https://www.sro.vic.gov.au/payroll-tax", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.irs.gov/taxtopics/tc751", "label": "IRS Topic 751, social security and Medicare withholding rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p15", "label": "IRS Publication 15 (Circular E), Employer's Tax Guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ssa.gov/oact/cola/cbb.html", "label": "SSA contribution and benefit base", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes", "label": "IRS employment taxes for small businesses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/affordable-care-act/employers/employer-shared-responsibility-provisions", "label": "IRS employer shared responsibility provisions (ACA)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dol.gov/general/topic/workcomp", "label": "US Department of Labor, workers' compensation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://oui.doleta.gov/unemploy/statelaws.asp", "label": "US DOL ETA, significant provisions of state UI laws", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/", "label": "California EDD payroll tax rates and withholding", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://dol.ny.gov/unemployment-insurance-rate-information", "label": "New York State DOL unemployment insurance rate information", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx", "label": "Florida Department of Revenue reemployment tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.twc.texas.gov/programs/unemployment-tax/tax-rates", "label": "Texas Workforce Commission unemployment tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "GOV.UK rates and thresholds for employers 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-insurance-rates-letters", "label": "GOV.UK National Insurance rates and categories", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/claim-employment-allowance", "label": "GOV.UK Employment Allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay", "label": "GOV.UK workplace pensions, what you and your employer pay", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "label": "Canada Revenue Agency, CPP contribution rates, maximums and exemptions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "label": "Canada Revenue Agency, EI premium rates and maximums", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay", "label": "Australian Taxation Office, how much super to pay", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.fairwork.gov.au/pay-and-wages/minimum-wages", "label": "Fair Work Ombudsman, minimum wages", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax", "label": "Revenue NSW payroll tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sro.vic.gov.au/payroll-tax", "label": "State Revenue Office Victoria payroll tax", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 9 of the 20 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 12 figures, never sentences; 224 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per obligation - the rate, the threshold, the ceiling and the effective date, each quoted verbatim from the authority. The derivation is the SUM: the statutory floor on employer on-cost as a percentage of a given salary, computed per jurisdiction at several salary points, which is the number the calculator's '25%' default is currently guessing. Nobody publishes that sum because no authority owns more than its own line of it. Changed-since, which is the news every time a rate year turns.", "embed": "

1.45 to 15 percent

7 of 12 published figures (no breakdown), Employer On-Cost Rates, across 9 sources, read 19 October 2026

Source: aivshire.com Employer On-Cost Rates
" }