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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1A National Insurance contributions: Calculating Class 1A NICs: Table of percentage rates for calculating Class 1A NICs

Section 10(4) SSCBA 1992NIM15020 explains how to work out which percentage rate should be used to calculate Class 1A NICs. The table below shows the Class 1 NICs secondary (employer’s) not contracted-out percentage rates which are used to calculate Class 1A NICs.

For benefits provided in the tax year Rate  
(%) Benefit  
     
1991/1992 10.4 Car and fuel benefits only
1992/1993 10.4
1993/1994 10.4
1994/1995 10.2
1995/1996 10.2
1996/1997 10.2
1997/1998 10
1998/1999 10
1999/2000 12.2
2000/2001 12.2 All taxable benefits
2001/2002 11.9
2002/03 11.8
2003/04 12.8
2004/05 12.8
2005/06 12.8
2006/07 12.8
2007/08 12.8
2008/09 12.8