Business tax – guidance

CA41: National Insurance contributions tables B and C

Use this booklet to manually calculate contributions for employees who must pay National Insurance. Current and previous tax years.

Documents

2016 to 2017: National Insurance contributions Tables B and C

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2014 to 2015: National Insurance contributions Tables B and C

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2013 to 2014: National Insurance contributions Tables B and C

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Detail

These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems.