Tax year: · Class 1A NIC rate: 15% · Official Rate: 3.75%
Director / Employee
🚗 Company Car£0
⛽ Car Fuel Benefit£0
Fuel benefit = £27,800 (2025/26) × car's appropriate percentage. Only applies if private fuel is provided — even one private mile triggers the full charge. Usually not worth providing unless very high mileage.
🚍 Van Benefit£0
Van flat rate benefit: £3,960 (2025/26). Zero-emission vans: £0 BIK.
🩹 Private Medical Insurance£0
BIK = cost to employer. Applies where employer provides medical insurance as a benefit — even if employee would have paid anyway.
💰 Beneficial Loan (DLA)£0
Exempt if balance never exceeds £10,000 in the tax year. BIK = shortfall below HMRC official rate (3.75% for 2025/26). Report on P11D if taxable.
🎁 Other Benefits£0
e.g. gym membership, subscriptions, accommodation
P11D Summary
Total BIK Value
£0
Reportable on P11D
Class 1A NIC (Employer)
£0
Due by 19 Jul
Employee IT Cost
£0
Via Self Assessment
Enter benefits on the left to see the breakdown
P11D deadline: 6 July after the tax year end. Class 1A NIC payment deadline: 19 July (22 July if paying electronically). Forms submitted to HMRC via PAYE Online or payroll software.
