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
2114 MarchOctober 20232022 — See all updates

Documents

20236 November 2022 to 2024:5 April 2023: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.322.53 MB, 287 pages

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

PDF, 2.532.43 MB, 287 pages

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6 JulyApril 2022 to 5 NovemberJuly 2022: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 2.432.41 MB, 287 pages

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62021 Aprilto 20222022: toNational 5Insurance Julycontributions 2022: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, F, H, J, L,M M,and VZ

PDF, 1.19 MB, 183 pages

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

PDF, 2.411.74 MB, 287184 pages

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20212018 to 2022:2019: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.841.05 MB, 183168 pages

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20202017 to 2021:2018: National Insurance contributions Tables A, H, J, M and Z

PDF, 1.19984 MBKB, 183168 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.

Published 28 March 2014
Last updated 2114 MarchOctober 20232022 + show all updates

  1. The helpbook CA38 for use from 6 April 2023 to 5 April 2024 has been added.

  2. This booklet is being re-issued following a change in the rate of National Insurance contributions with effect from 6 November 2022. 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.

  3. 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.

  4. 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.

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

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

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

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

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

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

  11. 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.

  12. 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.

  13. First published.