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Payroll calculator and employer cost

Payroll calculation

Inputs

Calculation direction



Children and their ages

Children and their ages — this determines entitlement to, and the amount of, the child tax credit.

Result

Employee's net paythe amount paid into their account
Total employer costgross pay + employer contributions

Calculation breakdown

Cost waterfall

subtotaldeductionaddition (bonus exceeding tax)

Model table

6 gross pay levels at the current input settings
Gross pay Net pay Employer cost Effective taxation Contribution burden

Rates and parameters

Rates, thresholds and caps change every year. Before using them for a real payroll, check them against current legislation — the figures below are default estimates for the demo.

Employee contributions

%
%
%
%
%

Employer contributions

%
%
%
%
%
%
%
%

Income tax and tax-free allowance

€
€
€
%
%
€

Child tax credit

€
€

Credit cap as % of the tax base, by number of children (1 to 6 or more):

%
%
%
%
%
%

Maximum assessment bases

€
€
%

Work performance agreement — which contributions apply

This only applies to the “Work performance agreement” type. In practice the rules vary by the worker's age and status (student, pensioner) — check before use.

€