National Insurance Contributions (continued) Class 3 (Voluntary) Flat rate per week
£18.40
Class 4 (Self-employed) On profits between £12,570 and £50,270
6%
On profits over £50,270 2% Employees with earnings above £129 per week and the self-employed with annual profits over £7,105 (or who pay voluntary Class 2 contributions) can access entitlement to contributory benefits. Vehicle Benefits Cars: Taxable benefit: List price of car multiplied by chargeable percentage. Electric CO2 Range 2026/27 2025/26 g/km miles % % 0 N/A 4 3 1-50 >130 4 3 1-50 70 -129 7 6 1-50 40 - 69 10 9 1-50 30 - 39 14 13 1-50 <30 16 15 51-54 N/A 17 16 Then a further 1% for each 5g/km CO 2 emissions, up to a maximum of 37%. Diesel cars that are not RDE2 standard suffer a 4% supplement on the above figures but are still capped at 37%. Certain plug-in hybrid vehicles first registered after 31 December 2024, which have an emissions figure of 51 or more, are deemed to have an emissions figure of 1. Vans: Chargeable value of £4,170 (2025/26: £4,020) if private use is more than home-to-work. Zero-emission vans charged at £Nil (2025/26: £Nil). Fuel benefit Employer provides fuel for private motoring in an employer-owned: Car: CO 2 -based percentage from above table multiplied by £29,200 (2025/26: £28,200). Van: £798 (2025/26: £769). Employee contributions do not reduce taxable figure unless all private fuel is paid for by the employee (in which case there is no benefit charge). Tax-free mileage allowances Employee’s own transport per business mile Cars and vans: first 10,000 miles 45p Cars and vans: over 10,000 miles 25p Business passengers 5p Motorcycles 24p Bicycles 20p Motorcycles 24p Bicycles 20p
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