Class 1A and 1B - Employer

Class 1A and 1B Paid by Employer

Earnings or Benefits 2020/21 (%) 2021/22 (%)
Earnings or BenefitsClass 1A: Most taxable benefits, including car and fuel benefit charges2020/21 13.8%2021/22 13.8%
Earnings or BenefitsClass 1B: Earnings in a PAYE Settlement Agreement and income tax thereon2020/21 13.8%2021/22 13.8%