Guidance

CA40: Employees allowed to pay their own National Insurance

Use form CA40 if HMRC has told you, as an employee, to deduct National Insurance contributions from wages.

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

Documents

2022 to 2023: Employee only contributions for employers or employees authorised to pay their own contributions – 6 July 2022 to 5 April 2023

PDF, 3.024.16 MB, 251249 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2022 to 2023: Employee only contributions for employers or employees authorised to pay their own contributions – 6 April 2022 to 5 July 2022

PDF, 4.1 MB, 249 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2021 to 2022: Employee only contributions for employers or employees authorised to pay their own contributions

PDF, 1.23 MB, 146 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2020 to 2021: Employee only contributions for employers or employees authorised to pay their own contributions

PDF, 1.22 MB, 146 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2019 to 2020: Employee only contributions for employers or employees authorised to pay their own contributions

PDF, 942 KB, 147 pages

Details

Use these current and previous tax year tables if you are authorised to pay your own National Insurance contributions and are not in contracted-out employment.

Published 28 March 2014
Last updated 65 AprilJuly 2022 + show all updates

  1. A new version of the CA40 has been added showing rates that will apply from 6 July 2022 to 5 April 2023.

  2. The 2022 to 2023 CA40 has been added to reflect new tax year changes. The CA40 from 2018 to 2019 has been removed.

  3. Guidance has been updated to include English 2021 to 2022: Employee only contributions for employers or employees authorised to pay their own contributions

  4. A new version of the notes has been added for the 2020 to 2021 tax year.

  5. The 2019 to 2020 CA40 has been added to reflect new tax year changes.

  6. The 2018 to 2019 CA40 has been added to reflect new tax year changes.

  7. Form CA40 has been updated to reflect new tax year changes.

  8. Form CA40 has been updated to reflect new tax year changes.

  9. Helpbook CA40 for 2015 to 2016 has been published.

  10. First published.