Answers · UK 2025/26
What is the employer Class 1A NI rate on benefits in kind for 2026/27?
Employer Class 1A National Insurance on benefits in kind is 13.8% for 2026/27, payable by 19 July (cheque) or 22 July (electronic).
Full answer
Class 1A NI is paid by employers on most taxable benefits in kind reported on P11D forms. The rate is 13.8% for 2026/27 (unchanged from recent years). It is calculated on the total taxable value of all benefits provided to employees during the tax year. The Class 1A NI liability is due by 19 July following the end of the tax year (22 July for electronic payment). From April 2024, payrolled benefits do not require P11D submission and the Class 1A NI is collected through the monthly payroll cycle. Failure to pay Class 1A NI on time incurs interest and potential surcharges.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.