National Insurance: Class 1A and 1B rate (benefits in kind)

The employer National Insurance rate on benefits in kind and on Class 1B settlements, set by law to equal the employer secondary rate.

15%

Derivation verified Derived Great Britain in force since 2025-04-06

Checked against its sources: statute verified 2026-09-18·guidance verified 2026-09-21

Scope: Not a stated figure: s.10(5) fixes the Class 1A percentage by reference to the secondary percentage, and s.10A(3)-(4) applies the same percentage to Class 1B. The record's value therefore follows National Insurance: employer rate by rule (D14), and the build refuses a build in which the two disagree.

How it is worked out: National Insurance: employer rate — recomputed from its corroborated inputs on every build.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/ukpga/1992/4/section/10 (Social Security Contributions and Benefits Act 1992 s.10(5): "'the Class 1A percentage' means a percentage rate equal to the secondary percentage for the tax year in question" — a rule, not a number; the figure is derived)

retrieved 2026-09-08

Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 ("Class 1A rate on expenses and benefits for 2026 to 2027 is 15%")

retrieved 2026-07-29

History

Value	From	To	Status	Sources
15%	2025-04-06	—	Derivation verified	Legislation: https://www.legislation.gov.uk/ukpga/1992/4/section/10 (Social Security Contributions and Benefits Act 1992 s.10(5): "'the Class 1A percentage' means a percentage rate equal to the secondary percentage for the tax year in question" — a rule, not a number; the figure is derived) retrieved 2026-09-08 Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 ("Class 1A rate on expenses and benefits for 2026 to 2027 is 15%") retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.ni.class1a_1b_rate
Name in the API: Class 1A and Class 1B National Insurance: rate
Record fields (source type · unit · jurisdiction · status): derived·percent·GB·derivation_verified
Derivation: employment.ni.class1.employer_secondary_rate@numeric
Record hash (canonical JSON, SHA-256): sha256:fd9f37fecd72b8f58e99f18412cb9fe0127433c935e97edc6adb949213da44db
Source snapshots (SHA-256): Legislation: sha256:17af93f82aa3d13fcd861c04457578c02c76e3fcd9400f349980ce7c21d39f0a; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class1a_1b_rate"]
Machine-readable record: /v1/figures/employment.ni.class1a_1b_rate · current only: /v1/figures/employment.ni.class1a_1b_rate/current

Compiler's notes

Read from the archived current view of s.10 (2026-09-08): no form of '15%' appears in the section, which is why a carry was impossible and the finder reported the row HOST-ABSENT. GOV.UK's rates page states the resulting percentage and is the guidance source.