Change of https://www.gov.uk/government/publications/ca38-national-insurance-contributions-tables-a-and-j

Change description : 2026-04-02 00:15:00: The helpbook CA38 for use from 6 April 2026 to 5 April 2027 has been added. [Guidance and regulation]

Showing diff : 2025-04-03 23:15:11.199735060 +00:00..2026-04-01 23:15:21.215670180 +00:00

Guidance

CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, 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
42 April 20252026 — See all updates

Documents

6 April 2026 to 5 April 2027: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z

PDF, 3.34 MB, 365 pages

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6 April 2025 to 5 April 2026: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z

PDF, 2.42 MB, 365 pages

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6 April 2024 to 5 April 2025: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z

PDF, 3.07 MB

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6 January 2024 to 5 April 2024: National Insurance contributions Tables A, F, H, J, L, M, V and Z

PDF, 3.12 MB

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

PDF, 2.32 MB, 287 pages

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

PDF, 2.53 MB, 287 pages

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

PDF, 2.43 MB, 287 pages

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

PDF, 2.41 MB, 287 pages

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2021 to 2022: National Insurance contributions 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, H, J, M and Z

PDF, 1.19 MB, 183 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, D, F, H, J, L, M, N, V and Z.

Updates to this page

Published 28 March 2014
Last updated 42 April 20252026 + show all updates

  2. The helpbook CA38 for use from 6 April 2025 to 5 April 2026 has been added.

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Update history

2026-04-02 00:15
The helpbook CA38 for use from 6 April 2026 to 5 April 2027 has been added.

2025-04-04 00:15
The helpbook CA38 for use from 6 April 2025 to 5 April 2026 has been added.

2024-04-06 00:15
The helpbook CA38 for use from 6 April 2024 to 5 April 2025 has been added and includes National Insurance contributions tables D and N.

2024-01-02 11:25
The helpbook CA38 for use from 6 January 2024 to 5 April 2024 has been added. This version should be used for payments of earnings made on or after 6 January 2024 for the remainder of the 2023 to 2024 tax year.

2023-03-21 15:10
The helpbook CA38 for use from 6 April 2023 to 5 April 2024 has been added.

2022-10-14 11:15
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.

2022-06-20 08:00
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.

2022-04-07 12:12
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.

2022-04-06 00:15
The helpbook CA38 for use from 6 April 2022 to 5 April 2023 has been added.