2026/27 employer benefits toolkit
Company Car, Van & P11D Tax Calculators
Start with the decision you need to make: price a company vehicle, compare an EV scheme, test free fuel, or calculate the employer's P11D(b) liability. Every tool uses the same central HMRC-aligned rates.
These tools cover the benefit charge on a vehicle you provide. For the relief on buying one, see capital allowances on cars — the rate turns on CO2 emissions and the purchase date, and cars are shut out of the Annual Investment Allowance entirely.
Company Car Tax Calculator
P11D list price, CO₂ percentage, diesel supplement and EV BIK.
Open calculator →EV Salary Sacrifice Calculator
Real net cost after PAYE, NI, student loan and EV BIK, compared with a personal lease.
Open calculator →Company Car vs Cash Allowance
Compare the car's BIK cost with after-tax cash and private ownership costs.
Open calculator →Car Fuel Benefit Calculator
Find the tax and private-fuel break-even point using the HMRC multiplier.
Open calculator →Company Van Tax Calculator
Van and fuel flat charges, electric and restricted-use exemptions, employee and employer tax.
Open calculator →P11D Benefits Calculator
Combine cars, fuel, vans, medical insurance, loans and accommodation.
Open calculator →P11D(b) Class 1A NI Calculator
Employer liability across benefits and termination awards, with filing and payment dates.
Open calculator →The calculation chain
01 · VALUE
Work out the benefit's HMRC cash equivalent.
02 · EMPLOYEE
Apply the employee's income-tax position to the benefit.
03 · EMPLOYER
Calculate Class 1A NI on liable benefits.
04 · REPORT
Payroll or report the benefit under the rules for that year.
2027 payrolling change
HMRC is phasing in mandatory payrolling from 6 April 2027. The first phase covers company cars, car fuel, vans, van fuel and medical benefits; most other benefits follow later. The underlying taxable benefit and employer Class 1A liability still need to be calculated.
Read HMRC Agent Update 145 →Frequently asked questions
How is company car tax (Benefit in Kind) calculated?
The taxable benefit is the car's P11D list price multiplied by a CO2-based BIK percentage (0% for pure electric, up to 37% for the highest emitters), plus a 4% supplement for non-RDE2 diesels. You then pay income tax on that benefit amount at your marginal rate.
What Class 1A National Insurance does the employer pay?
Employers pay Class 1A NI at 15% on the total taxable value of company car, van and fuel benefits for 2026-27 — the same rate as employer Class 1 secondary NI. It is reported annually via the P11D(b).
How much is the company van benefit charge?
The flat-rate van benefit charge is £4,170 for 2026-27 if you have significant private use, plus £798 if your employer also pays for private fuel. Fully electric vans are charged £0.
Is an EV salary sacrifice car scheme still worth it?
Usually yes. Electric cars attract the lowest BIK percentage band, so sacrificing salary for an EV lease saves income tax and employee NI on the sacrificed amount while the resulting benefit is taxed at a low rate — often a larger net saving than a personal EV lease at the same monthly cost.