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 your wages.
- From:
- HM Revenue & Customs
- Published
- 28 March 2014
- Last updated
-
56 April20242025 — See all updates
Documents
2025 to 2026: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 2025 to 5 April 2026
PDF, 2.73 MB, 327 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.
2024 to 2025: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 2024 to 5 April 2025
PDF, 2.36 MB, 318 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.
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
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.
2023 to 2024: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 2023 to 5 January 2024
PDF, 3.04 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.
2022 to 2023: employee 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
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 July 2022 to 5 April 2023
PDF, 4.16 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.
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.
Find out how accessible our forms are
https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms
Details
Use these current and previous tax year tables if you are authorised to pay your own National Insurance contributions.
Updates to this page
Published 28 March 2014
Last updated 56 April 2024
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href="#full-history">+ show all updates
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Sign up for emails or print this page
Update history
2025-04-06 00:15
The CA40 for the tax year 2025 to 2026 has been added.
2024-04-05 00:15
The CA40 for the tax year 2024 to 2025 has been added and the CA40 for the tax year 2020 to 2021 has been removed.
2024-01-03 10:28
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.
2023-03-10 15:50
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.
2022-10-28 06:00
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.
2022-07-05 10:30
A new version of the CA40 has been added showing rates that will apply from 6 July 2022 to 5 April 2023.
2022-04-06 12:38
The 2022 to 2023 CA40 has been added to reflect new tax year changes. The CA40 from 2018 to 2019 has been removed.
2025 to 2026: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 2025 to 5 April 2026
PDF, 2.73 MB, 327 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
2024 to 2025: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 2024 to 5 April 2025
PDF, 2.36 MB, 318 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.
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
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.
2023 to 2024: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 2023 to 5 January 2024
PDF, 3.04 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.
2022 to 2023: employee 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
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 July 2022 to 5 April 2023
PDF, 4.16 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.
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.
Find out how accessible our forms are
https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms
Details
Use these current and previous tax year tables if you are authorised to pay your own National Insurance contributions.
Updates to this page
Published 28 March 2014
Last updated 56 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:15
The CA40 for the tax year 2025 to 2026 has been added.
2024-04-05 00:15
The CA40 for the tax year 2024 to 2025 has been added and the CA40 for the tax year 2020 to 2021 has been removed.
2024-01-03 10:28
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.
2023-03-10 15:50
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.
2022-10-28 06:00
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.
2022-07-05 10:30
A new version of the CA40 has been added showing rates that will apply from 6 July 2022 to 5 April 2023.
2022-04-06 12:38
The 2022 to 2023 CA40 has been added to reflect new tax year changes. The CA40 from 2018 to 2019 has been removed.
Details
Use these current and previous tax year tables if you are authorised to pay your own National Insurance contributions.
Updates to this page
Sign up for emails or print this page
Update history
2025-04-06 00:15
The CA40 for the tax year 2025 to 2026 has been added.
2024-04-05 00:15
The CA40 for the tax year 2024 to 2025 has been added and the CA40 for the tax year 2020 to 2021 has been removed.
2024-01-03 10:28
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.
2023-03-10 15:50
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.
2022-10-28 06:00
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.
2022-07-05 10:30
A new version of the CA40 has been added showing rates that will apply from 6 July 2022 to 5 April 2023.
2022-04-06 12:38
The 2022 to 2023 CA40 has been added to reflect new tax year changes. The CA40 from 2018 to 2019 has been removed.