Guidance

CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z

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

From:
HM Revenue & Customs
Published
28 March 2014
Last updated
6 April 2024 — See all updates

Documents

6 April 2024 to 5 April 2025: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z

PDF, 3.07 MB

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6 January 2024 to 5 April 2024: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 3.12 MB

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6 April 2023 to 5 January 2024: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.32 MB, 287 pages

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6 November 2022 to 5 April 2023: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.53 MB, 287 pages

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6 July 2022 to 5 November 2022: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.43 MB, 287 pages

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6 April 2022 to 5 July 2022: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.41 MB, 287 pages

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2021 to 2022: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.84 MB, 183 pages

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2020 to 2021: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.19 MB, 183 pages

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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, D, F, H, J, L, M, N, V and Z.

Published 28 March 2014
Last updated 6 April 2024 + show all updates

  1. The helpbook CA38 for use from 6 April 2024 to 5 April 2025 has been added and includes National Insurance contributions tables D and N.

  2. The helpbook CA38 for use from 6 January 2024 to 5 April 2024 has been added. This version should be used for payments of earnings made on or after 6 January 2024 for the remainder of the 2023 to 2024 tax year.

  3. The helpbook CA38 for use from 6 April 2023 to 5 April 2024 has been added.

  4. This booklet is being re-issued following a change in the rate of National Insurance contributions with effect from 6 November 2022. Use this version for payments of earnings made on or after 6 November 2022 for the remainder of the 2022 to 2023 tax year. The previous versions of this booklet for the 2022 to 2023 tax year apply for employees’ earnings paid before 6 November 2022.

  5. A new National Insurance contributions tables A, F, H, J, L, M, V and Z has been added. Changes announced in the Spring Statement are included and this should be used from 6 July 2022 until the end of the tax year 2022 to 2023.

  6. The guidance title, the 2022 to 2023 document name and the details section have been updated to include National Insurance contributions tables F, L and V.

  7. The helpbook CA38 for use from 6 April 2022 to 5 April 2023 has been added.

  8. The helpbook CA38 for use from 6 April 2021 to 5 April 2022 has been added.

  9. The helpbook CA38 for use from 6 April 2020 to 5 April 2021 has been added.

  10. The helpbook CA38 for use from 6 April 2019 to 5 April 2020 has been added.

  11. The Helpbook CA38 for use from 6 April 2018 to 5 April 2019 has been published.

  12. The Helpbook CA38 for use from 6 April 2017 to 5 April 2018 has been published.

  13. 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.

  14. 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.

  15. First published.

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