NIM15021 - Class 1A National Insurance contributions: Calculating Class 1A NICs: Table of percentage rates for calculating Class 1A NICs

Section 10(4) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)  

NIM15020 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 percentage rates which are used to calculate Class 1A NICs.

For benefits provided in the tax yearRate %Benefit
1991 to 199210.4Car and fuel benefits only
1992 to 199310.4Car and fuel benefits only
1993 to 199410.4Car and fuel benefits only
1994 to 199510.2Car and fuel benefits only
1995 to 199610.2Car and fuel benefits only
1996 to 199710.2Car and fuel benefits only
1997 to 199810Car and fuel benefits only
1998 to 199910Car and fuel benefits only
1999 to 200012.2Car and fuel benefits only
2000 to 200112.2All taxable benefits
2001 to 200211.9All taxable benefits
2002 to 200311.8All taxable benefits
2003 to 200412.8All taxable benefits
2004 to 200512.8All taxable benefits
2005 to 200612.8All taxable benefits
2006 to 200712.8All taxable benefits
2007 to 200812.8All taxable benefits
2008 to 200912.8All taxable benefits
2009 to 201012.8All taxable benefits
2010 to 201112.8All taxable benefits
2011 to 201213.8All taxable benefits
2012 to 201313.8All taxable benefits
2013 to 201413.8All taxable benefits
2014 to 201513.8All taxable benefits
2015 to 201613.8All taxable benefits
2016 to 201713.8All taxable benefits
2017 to 201813.8All taxable benefits
2018 to 201913.8All taxable benefits
2019 to 202013.8All taxable benefits
2020 to 202113.8All taxable benefits
2021 to 202213.8All taxable benefits
2022 to 202314.53*All taxable benefits
2023 to 202413.8%All taxable benefits
2024 to 202513.8%All taxable benefits
2025 to 202615%All taxable benefits

*For the 2022 to 2023 tax year the rate of Class 1A NICs is different for payment of Class 1A NICs made through Real Time Information (RTI) – see NIM01600.