Class 1A and 1B - Employer

Class 1A and 1B Paid by Employer

Earnings or Benefits 2021/22 (%) 2022/23 (%)
Earnings or BenefitsClass 1A: Most taxable benefits, including car and fuel benefit charges2021/22 13.80%2022/23 15.05%
Earnings or BenefitsClass 1B: Earnings in a PAYE Settlement Agreement and income tax thereon2021/22 13.80%2022/23 15.05%