From April 2029, only the first £2,000 you sacrifice each year keeps full NI relief. We show what reappears on the rest - for you and your employer.
Needed because the employee rate is in the main band and above £.
Protected: · Above the cap:
Extra National Insurance from April 2029
from you + from your employer
Your relief on this sacrifice, before vs after
Tax + NI saved now
Tax + NI saved from 2029
Income Tax relief of is untouched by the change - only the NI saving on the slice above £2,000 goes.
Estimate, 2026/27 rates, rules announced at Autumn Budget 2025 for April 2029. Nothing changes before then.
Flat at zero up to the £2,000 cap, then the two NI charges grow with every extra pound sacrificed.
| Scenario | Your extra NI | Employer extra NI | |
|---|---|---|---|
Salary Sacrifice 2029 NI Calculator by TaxFly — free UK tax calculators