Guidance

CA40: Employeesemployees allowed to pay their own National Insurance

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

From:
HM Revenue & Customs
Published
28 March 2014
Last updated
103 MarchJanuary 20232024 — See all updates

Documents

2023 to 2024: employee only contributions for employers or employees authorised to pay their own contributions — 6 January 2024 to 5 April 2024

PDF, 2.2 MB

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2023 to 2024: Employeeemployee only contributions for employers or employees authorised to pay their own contributions — 6 April 2023 to 5 AprilJanuary 2024

PDF, 3.04 MB, 249 pages

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2022 to 2023: Employeeemployee only contributions for employers or employees authorised to pay their own contributions — 6 November 2022 to 5 April 2023

PDF, 3.41 MB, 249 pages

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

PDF, 4.16 MB, 249 pages

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2022 to 2023: Employeeemployee 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

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

PDF, 1.23 MB, 146 pages

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

PDF, 1.22 MB, 146 pages

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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 103 MarchJanuary 20232024 + show all updates

  1. A new version of the booklet has been published and should be used for payments of earnings made from 6 January 2024 to 5 April 2024.

  2. The CA40 for the tax year 2023 to 2024 has been added and the CA40 for the tax year 2019 to 2020 has been removed.

  3. 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.

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

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

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

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

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

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

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

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

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