Certain benefits attract additional National Insurance Contributions, known as Class 1A NIC. This is cost to your company but does not count towards your contributions for state benefits.
The Class 1A NIC is payable to HMRC by 22 July 2024 if paid electronically, however if you wish to pay using a different method, see HMRC website.
| YEAR | PERCENTAGE CLASS 1A |
| 2023/2024 | 13.8% |