Guidance

CA38: National Insurance contributions tables A, F, H, J, L, M, V and Z

Calculate contributions for employees who must pay National Insurance for current and previous tax years.

From:
HM Revenue & Customs
Published
28 March 2014
Last updated
720 AprilJune 2022 — See all updates

Documents

6 July 2022 to 5 April 2023: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.43 MB, 287 pages

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6 April 2022 to 2023:5 July 2022: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.41 MB, 287 pages

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2021 to 2022: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.84 MB, 183 pages

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2020 to 2021: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.19 MB, 183 pages

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2019 to 2020: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.74 MB, 184 pages

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2018 to 2019: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.05 MB, 168 pages

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2017 to 2018: National Insurance contributions Tables A, H, J, M and Z

PDF, 984 KB, 168 pages

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Details

Use the tables in this booklet to calculate National Insurance contributions for employees that are payable under contribution table letters A, F, H, J, L, M, V and Z.

NICs table letters M and Z are effective from 6 April 2015. NICs table letter H is effective from 6 April 2016.

Published 28 March 2014
Last updated 720 AprilJune 2022 + show all updates

  1. A new National Insurance contributions tables A, F, H, J, L, M, V and Z has been added. Changes announced in the Spring Statement are included and this should be used from 6 July 2022 until the end of the tax year 2022 to 2023.

  2. The guidance title, the 2022 to 2023 document name and the details section have been updated to include National Insurance contributions tables F, L and V.

  3. The helpbook CA38 for use from 6 April 2022 to 5 April 2023 has been added.

  4. The helpbook CA38 for use from 6 April 2021 to 5 April 2022 has been added.

  5. The helpbook CA38 for use from 6 April 2020 to 5 April 2021 has been added.

  6. The helpbook CA38 for use from 6 April 2019 to 5 April 2020 has been added.

  7. The Helpbook CA38 for use from 6 April 2018 to 5 April 2019 has been published.

  8. The Helpbook CA38 for use from 6 April 2017 to 5 April 2018 has been published.

  9. The Helpbook CA38 for 2016 to 2017 has been published. This helpbook includes tables for the new category - H - which is being introduced from 6 April 2016.

  10. The Helpbook CA38 for 2015 to 2016 has been published. This helpbook includes tables for the new categories - M and Z - which are being introduced from 6 April 2015.

  11. First published.