P11D(b) Class 1A National Insurance Calculator
Estimate the employer National Insurance due on company cars, fuel, vans, medical insurance, other liable benefits and the taxable portion of termination awards.
Enter taxable cash-equivalent totals, not the original purchase cost. Payrolling a benefit changes income-tax reporting but does not remove Class 1A NIC.
Only the amount above the combined £30,000 exemption enters Class 1A.
Class 1A NIC due
£1,800
15% of £12,000 liable benefits.
Benefits Subtotal
£12,000Termination Excess
£0Above £30,000
P11D(b) Deadline
6 July 2027Electronic Payment
22 July 2027P11D versus P11D(b)
P11D
Reports an individual employee's non-payrolled benefits and their cash equivalents.
P11D(b)
Declares the employer's total Class 1A National Insurance liability for the year.
From April 2027, mandatory payrolling is being phased in, initially covering company cars, car fuel, vans, van fuel and medical benefits. Loans and accommodation continue on a different timetable, so employers should follow current HMRC payroll guidance rather than assuming all P11Ds disappear at once.
Frequently asked questions
What is the Class 1A National Insurance rate for 2026/27?
The employer Class 1A NIC rate is 15% for 2026/27. It applies to the liable cash equivalent of most taxable benefits in kind and to qualifying termination awards above £30,000.
What is a P11D(b)?
P11D(b) is the employer declaration summarising the Class 1A National Insurance due on benefits and expenses for the tax year. It is separate from each employee's individual P11D.
When is Class 1A NIC due for 2026/27?
For the tax year ending 5 April 2027, P11D and P11D(b) reporting is due by 6 July 2027. Class 1A NIC is normally due by 22 July 2027 electronically or 19 July by post.
Do payrolled benefits still attract Class 1A NIC?
Yes. Payrolling normally changes how employee income tax is collected, not whether employer Class 1A NIC is due. Employers still complete the relevant Class 1A declaration under the rules for that year.