Change of https://www.gov.uk/government/publications/ca41-national-insurance-contributions-tables-b-and-c

Change description : 2026-04-06 00:15:00: National Insurance contributions tables B, C, E, I, K and S for 2026 to 2027 have been added. [Guidance and regulation]

Showing diff : 2025-04-03 23:15:33.398786861 +00:00..2026-04-05 23:35:19.195836152 +00:00

Guidance

CA41: National Insurance contributions tables B, C, E, I, K and S

Use these booklets to manually calculate contributions for employees who must pay National Insurance.

From:
HM Revenue & Customs
Published
28 March 2014
Last updated
46 April 20252026 — See all updates

Documents

6 April 20252026 to 5 April 20262027 — National Insurance contributions tables B, C, E, I, K and S

PDF, 1.991.86 MB, 226 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.

6 April 20242025 to 5 April 20252026 — National Insurance contributions tables B, C, E, I, K and S

PDF, 1.81.99 MB, 220226 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.

6 JanuaryApril 2024 to 5 April 20242025 — National Insurance contributions tables B, C, IE, I, K and S

PDF, 1.471.8 MB, 152220 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.

6 AprilJanuary 20232024 to 5 JanuaryApril 2024 — National Insurance contributions tables B, C, I and S

PDF, 1.81.47 MB, 152 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.

6 NovemberApril 20222023 to 5 AprilJanuary 20232024 — National Insurance contributions tables B, C, I and S

PDF, 1.521.8 MB, 152 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.

6 JulyNovember 2022 to 5 NovemberApril 20222023 — National Insurance contributions tables B, C, I and S

PDF, 1.461.52 MB, 152 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.

6 AprilJuly 2022 to 5 JulyNovember 2022 — National Insurance contributions tables B, C, I and S

PDF, 1.451.46 MB, 152 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.

20216 April 2022 to 5 July 2022 — National Insurance contributions Tablestables BB, C, I and CS

PDF, 1.241.45 MB, 84152 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.

20202021 to 20212022 — National Insurance contributions Tables B and C

PDF, 1.281.24 MB, 84 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.

Details

These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems.

Updates to this page

Published 28 March 2014
Last updated 46 April 20252026 + show all updates

  2. National Insurance contributions tables B, C, E, I, K and S for 2025 to 2026 have been added.

Sign up for emails or print this page

Update history

2026-04-06 00:15
National Insurance contributions tables B, C, E, I, K and S for 2026 to 2027 have been added.

2025-04-04 00:15
National Insurance contributions tables B, C, E, I, K and S for 2025 to 2026 have been added.

2024-04-05 00:15
National Insurance contributions tables B, C, E, I, K and S for 2024 to 2025 have been added.

2024-01-02 13:44
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.

2023-04-06 00:15
National Insurance contributions tables B, C, I and S for 2023 to 2024 have been added.

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.

2022-07-06 11:05
The CA41 booklet, National Insurance contributions tables B, C, I and S 2022 to 2023 has been updated to include the changes in the Primary Threshold announced in the Spring Statement.

2022-04-06 00:15
National Insurance contributions tables B, C, I and S for 2022 to 2023 have been added.