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UK business costs for hypothetical firm rise 71.5% in a decade

The annual cost for a hypothetical UK firm with 50 employees and £5m turnover is projected to rise by 71.5% between 2016/17 and 2026/27, according to a new analysis.

  • The British Chamber of Commerce (BCC) calculates that the annual cost for a hypothetical firm with 50 employees and £5m turnover will increase from £1.16m to £1.98m between 2016/17 and 2026/27.
  • This represents a 71.5% increase in annual costs, moving from 31.7% to 39.7% of inflation-adjusted turnover.
  • Labour costs, including wages, employer National Insurance, and auto-enrolment pension contributions, account for a significant portion of this rise.

A new analysis by the British Chamber of Commerce (BCC) indicates that the annual cost for a hypothetical UK firm with 50 employees and £5m turnover is set to increase by 71.5% over a decade. The BCC's Cost Stack Calculator models this rise from approximately £1.16m in 2016/17 to £1.98m by 2026/27.

This increase means that the annual cost burden will grow from 31.7% to 39.7% of the firm's inflation-adjusted turnover. The analysis highlights that labour-intensive firms are particularly affected, with wages accounting for £590,755 of the rise.

Employer National Insurance for this hypothetical firm is up 141%, and auto-enrolment pension contributions have increased by 442%. These figures do not include Brexit trade costs, global input-price shocks, or profit taxes.

The BCC's Quarterly Economic Survey for Q2 2026, based on responses from over 4,500 firms, shows that only 17% increased their investment, the lowest since the pandemic. The share of firms expecting turnover to improve in the next year has fallen to 44%, down from 49%.

Why this matters: The accumulation of new costs and obligations is holding back business investment and sentiment, with no single policy being identified as solely responsible.

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