Guidance

CA38: National Insurance contributions tables A, H, J, M and Z

Calculate contributions for employees who must pay National Insurance for current and previous tax years.

Documents

2019 to 2020: National Insurance contributions Tables A, H, J, M and Z

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2018 to 2019: National Insurance contributions Tables A, H, J, M and Z

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2017 to 2018: National Insurance contributions Tables A, H, J, M and Z

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Details

Use the tables in this booklet to calculate National Insurance contributions for employees that are payable under contribution table letters A, H, J, M and Z.

NICs table letters M and Z are effective from 6 April 2015. NICs table letter H is effective from 6 April 2016.

Published 28 March 2014
Last updated 28 February 2019 + show all updates
  1. The helpbook CA38 for use from 6 April 2019 to 5 April 2020 has been added.
  2. The Helpbook CA38 for use from 6 April 2018 to 5 April 2019 has been published.
  3. The Helpbook CA38 for use from 6 April 2017 to 5 April 2018 has been published.
  4. The Helpbook CA38 for 2016 to 2017 has been published. This helpbook includes tables for the new category - H - which is being introduced from 6 April 2016.
  5. The Helpbook CA38 for 2015 to 2016 has been published. This helpbook includes tables for the new categories - M and Z - which are being introduced from 6 April 2015.
  6. First published.