Business tax – guidance

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

Manually calculate contributions for employees who must pay National Insurance. Current and previous tax years.

Documents

2016 to 2017: National Insurance contributions Tables A, H, J, M and Z

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2014 to 2015: National Insurance contributions Tables A and J

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2013 to 2014: National Insurance contributions Tables A and J

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Detail

Use the tables in this booklet to calculate National Insurance contributions (NICs) for employees and for whom NICs 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 06 April 2016.