What your client report could contain.
A 100-person employer, one current arrangement and two planning comparisons. The figures below come from the same engine as the working model. No customer results or time savings are claimed.
The assignment
Compare the announced 2029 NI treatment with unchanged employee contributions of 5%, then separately illustrate employee contributions of 6% and 7%. Employer core contributions remain 5% of base pay. No bonus, shared employer NI saving or employee behaviour change is assumed.
Representative bands only. Averages can hide thresholds; these estimates are not actual affected employee counts. Rates are held at 2026/27 levels. The 6% and 7% alternatives are illustrations, not recommendations.
Employer cost comparison
| Scenario | Reform effect | Additional policy effect | Combined change |
|---|---|---|---|
| Fictional employer — same contributions | £8,250 | £0 | £8,250 |
| Fictional employer — employee contribution 6% | £8,250 | -£1,800 | £6,450 |
| Fictional employer — employee contribution 7% | £8,250 | -£3,000 | £5,250 |
Employee examples
| Representative salary | Current monthly take-home | Compared take-home | Monthly change |
|---|---|---|---|
| £30,000 | £2,007 | £2,007 | £0 |
| £50,000 | £3,064 | £3,061 | -£3 |
| £75,000 | £4,159 | £4,156 | -£3 |
Full report and review record
The editable report, structured CSV and scenario file cover the same three comparisons. They include input assumptions, calculation version, sources, exclusions and spaces for reviewer decisions. Nothing below records customer approval.
Input assumptions
- Operations: 40 representative people at £30,000 average salary, 5% current employee contribution and 5% employer core contribution.
- Professional: 40 representative people at £50,000 average salary, 5% current employee contribution and 5% employer core contribution.
- Senior: 20 representative people at £75,000 average salary, 5% current employee contribution and 5% employer core contribution.
Scottish tax, standard tax code, NI category A, 37.5 hours per week, age 21+ minimum-wage assumption, no student loans or other deductions. These are fictional representative groups.
Interpretation
The first comparison holds contributions constant. The other two include contribution changes, so their combined figures must not be described as the cost of the reform alone. Negative changes mean lower modelled employer cost, not a recommendation to change contributions.
Review record
- Policy reviewer: not appointed.
- Customer approval: not recorded.
- Preparation and revision time: not measured.
- Next action: check the required comparison and input distribution with the employer before making any decision.
Sources and limits
Planning rates are 2026/27. Future rates, final payroll operation, directors' annual NI, Employment Allowance, Apprenticeship Levy and personal pension-allowance assessment are excluded.
Government policy · Calculation methodology. Full assumptions and model/configuration versions are included in the download.
For a live assignment, we agree the scope and reviewer before quoting. Review the scope.