Class 1A and 1B - Employer

Class 1A and 1B Paid by Employer

Earnings or Benefits2017/18 (%)2018/19 (%)
Earnings or BenefitsClass 1A: Most taxable benefits, including car and fuel benefit charges2017/18 13.8%2018/19 13.8%
Earnings or BenefitsClass 1B: Earnings in a PAYE Settlement Agreement and income tax thereon2017/18 13.8%2018/19 13.8%