PART 3: NATIONAL INSURANCE
• small amounts of private use of items provided by employer for employee’s work e.g. computer • qualifying beneficial loans • subsidised canteen meals available generally to employees (extra-statutory concession A74) including light refreshment • employer provided childcare support (see page 96). COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Class 1A Contribution Rates from 6th April 1992 Date from Class 1A Date from Class 1A Date from Class 1A % % % 06/04/1992 10.4 06/04/2001 11.9 06/04/2010 12.8 06/04/1993 10.4 06/04/2002 11.8 06/04/2011 12.8 06/04/1994 10.2 06/04/2003 12.8 06/04/2012 13.8 06/04/1995 10.2 06/04/2004 12.8 06/04/2013 13.8 06/04/1996 10.2 06/04/2005 12.8 06/04/2014 13.8 06/04/1997 10.0 06/04/2006 12.8 06/04/2015 13.8 06/04/1998 10.0 06/04/2007 12.8 06/04/2016 13.8* 06/04/1999 12.2 06/04/2008 12.8
06/04/2000
12.2
06/04/2009
12.8
*N.B.: no change to the Class 1A rate is expected before 2021, though at the time of publication no comment has been made about any changes.
Petrol Engine Cars No printing, copying or reproduction permitted. Diesel Engine Cars 1400cc or less 1401cc - 2000cc Over 2000cc 2000cc or less Over 2000cc £ £ £ £ £ 480 600 900 - - 500 630 940 460 590 600 760 1,130 550 710
Class 1A Fuel scale charges from 6th April 1991 to 5th April 2003
Cars with no engine Capacity
Date from
£
06/04/1991
06/04/1992
06/04/1993
246
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