Class 1A and 1B - Employer

Class 1A and 1B Paid by Employer

Earnings or Benefits 2022/23 (%) 2023/24 (%)
Earnings or BenefitsClass 1A: Most taxable benefits, including car and fuel benefit charges2022/23 14.53%2023/24 13.80%
Earnings or BenefitsClass 1B: Earnings in a PAYE Settlement Agreement and income tax thereon2022/23 14.53%2023/24 13.80%