Glossary · UK
What is P11D(b)?
The employer return that declares the total Class 1A National Insurance due on taxable benefits provided to employees.
Full Definition
A P11D(b) is the annual return an employer must file to declare the total amount of Class 1A National Insurance owed on benefits in kind provided to employees and directors. While each individual P11D reports the benefits given to one employee, the P11D(b) summarises the total value of those benefits and calculates the employer National Insurance charge on them. For 2026/27, Class 1A National Insurance is charged at 15% on the cash equivalent of most taxable benefits, such as company cars, private medical insurance and beneficial loans. The deadline to submit the P11D(b) to HMRC is 6 July following the end of the tax year, and the Class 1A payment is due by 22 July if paying electronically, or 19 July by post. An employer must file a P11D(b) even where benefits are payrolled, if any Class 1A liability remains. Late filing leads to penalties of 100 pounds per 50 employees for each month the return is outstanding, so the deadlines are important to meet.