Answers · UK 2025/26
What is a P11D(b) form and what is the deadline for employers?
Form P11D(b) is the employer's return of Class 1A National Insurance contributions on benefits in kind. It must be submitted to HMRC by 6 July after the end of each tax year, with Class 1A NI paid by 19 July (22 July if paying electronically).
Full answer
**What is a P11D(b)?** Form P11D(b) is submitted by employers to HMRC to declare the total Class 1A National Insurance (NI) due on expenses and benefits provided to employees and directors during the tax year. It accompanies the individual P11D forms (which report benefits per employee) but shows the employer's aggregate Class 1A NI liability. **Who must file P11D(b)?** Any employer that has provided taxable benefits in kind during the tax year — such as company cars, private medical insurance, or loans — must file P11D(b) even if Class 1A NI has been processed through a PAYE Settlement Agreement (PSA) instead. **Class 1A NI rate** Class 1A NI is charged at 15% (for 2026/27) on the total taxable value of benefits. This is the employer's NI — there is no employee NI on benefits in kind (though employees pay income tax on the benefit value via their tax code or Self Assessment). **Key deadlines for 2025/26 tax year** | Action | Deadline | |---|---| | Submit P11D forms (per employee) | 6 July 2026 | | Submit P11D(b) | 6 July 2026 | | Pay Class 1A NI (cheque/BACS) | 19 July 2026 | | Pay Class 1A NI (electronic) | 22 July 2026 | **Example: Sarah, payroll manager** Sarah's company provided company cars to three directors with a total BIK value of £18,000 for 2025/26. Class 1A NI = 15% × £18,000 = £2,700. Sarah must file P11D(b) by 6 July 2026 and pay £2,700 to HMRC by 22 July 2026 (electronic payment). **Penalties for late filing** Late filing of P11D(b) attracts a penalty of £100 per 50 employees per month (or part month) the return is late. Late payment of Class 1A NI attracts interest and surcharges. **Payrolling benefits** Employers who have registered to payroll benefits in kind (i.e. tax is collected via PAYE in real time) still need to file P11D(b) for the Class 1A NI — but no longer need to file individual P11D forms per employee.
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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.