Class 1A and 1B - Employer
Class 1A and 1B Paid by Employer
| Earnings or Benefits | 2025/26 (%) | 2026/27 (%) |
|---|---|---|
| Earnings or BenefitsClass 1A: Most taxable benefits, including car and fuel benefit charges | 2025/26 15.00 | 2026/27 15.00 |
| Earnings or BenefitsClass 1B: Earnings in a PAYE Settlement Agreement and income tax thereon | 2025/26 15.00 | 2026/27 15.00 |
