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

From HM Revenue & Customs · National Insurance Manual

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 year	Rate %	Benefit
1991 to 1992	10.4	Car and fuel benefits only
1992 to 1993	10.4	Car and fuel benefits only
1993 to 1994	10.4	Car and fuel benefits only
1994 to 1995	10.2	Car and fuel benefits only
1995 to 1996	10.2	Car and fuel benefits only
1996 to 1997	10.2	Car and fuel benefits only
1997 to 1998	10	Car and fuel benefits only
1998 to 1999	10	Car and fuel benefits only
1999 to 2000	12.2	Car and fuel benefits only
2000 to 2001	12.2	All taxable benefits
2001 to 2002	11.9	All taxable benefits
2002 to 2003	11.8	All taxable benefits
2003 to 2004	12.8	All taxable benefits
2004 to 2005	12.8	All taxable benefits
2005 to 2006	12.8	All taxable benefits
2006 to 2007	12.8	All taxable benefits
2007 to 2008	12.8	All taxable benefits
2008 to 2009	12.8	All taxable benefits
2009 to 2010	12.8	All taxable benefits
2010 to 2011	12.8	All taxable benefits
2011 to 2012	13.8	All taxable benefits
2012 to 2013	13.8	All taxable benefits
2013 to 2014	13.8	All taxable benefits
2014 to 2015	13.8	All taxable benefits
2015 to 2016	13.8	All taxable benefits
2016 to 2017	13.8	All taxable benefits
2017 to 2018	13.8	All taxable benefits
2018 to 2019	13.8	All taxable benefits
2019 to 2020	13.8	All taxable benefits
2020 to 2021	13.8	All taxable benefits
2021 to 2022	13.8	All taxable benefits
2022 to 2023	14.53*	All taxable benefits
2023 to 2024	13.8%	All taxable benefits
2024 to 2025	13.8%	All taxable benefits
2025 to 2026	15%	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.