NIM15021 - Class 1A National Insurance contributions: Calculating Class 1A NICs: Table of percentage rates for calculating Class 1A NICs
Section 10(4)聽of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)聽聽
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) 鈥� see NIM01600.