Guidance

CA41: National Insurance contributions tables B, C, I and S

Use this booklet to manually calculate contributions for employees who must pay National Insurance. Current and previous tax years.

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

Documents

6 November 2022 to 5 April 2023 — National Insurance contributions tables B, C, I and S

PDF, 2.11 MB, 152 pages

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06 July 2022 to 05 April 2023 — National Insurance contributions tables B, C, I and S

PDF, 1.46 MB, 152 pages

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06 April 2022 to 05 July 2022 — National Insurance contributions tables B, C, I and S

PDF, 1.45 MB, 152 pages

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2021 to 2022 — National Insurance contributions Tables B and C

PDF, 1.24 MB, 84 pages

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2020 to 2021 — National Insurance contributions Tables B and C

PDF, 1.28 MB, 84 pages

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Details

These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems.

Published 28 March 2014
Last updated 628 JulyOctober 2022 + show all updates

  1. This booklet is being re-issued following a change in the rate of National Insurance contributions with effect from 6 November 2022. You should use this version for payments of earnings made on or after 6 November 2022 for the remainder of the 2022 to 2023 tax year. The previous versions of this booklet for the 2022 to 2023 tax year apply for employees’ earnings paid before 6 November 2022.

  2. The CA41 booklet, National Insurance contributions tables B, C, I and S 2022 to 2023 has been updated to include the changes in the Primary Threshold announced in the Spring Statement.

  3. National Insurance contributions tables B, C, I and S for 2022 to 2023 have been added.

  4. National Insurance contributions tables B and C for 2021 to 2022 have been added.

  5. 2020 to 2021: National Insurance contributions Tables B and C has been updated.

  6. '2019 to 2020: National Insurance contributions Tables B and C' has been updated.

  7. Form CA41 has been updated to reflect new tax year changes.

  8. Form CA41 has been updated to reflect new tax year changes.

  9. Form CA41 has been updated to reflect new tax year changes.

  10. Helpbook CA41 for 2015 to 2016 has been published.

  11. First published.