A P11D is a form employers must submit to HMRC annually for each employee who receives taxable benefits or expenses not already taxed through payroll. It reports the cash equivalent value of those benefits — the "Benefit in Kind" (BIK) value. Employees pay income tax on this value; employers pay Class 1A National Insurance.

What is the P11D deadline?

P11D forms must be submitted to HMRC by 6 July following the end of the tax year. Class 1A NI (15% of the total benefit value) must be paid by 19 July (22 July if paying electronically). Late filing incurs penalties of £100 per 50 employees per month or part month.

What benefits must be reported on a P11D?

Most non-cash benefits provided by employers must be reported: private medical/dental insurance, company cars (if the employee has private use), company vans with private use, gym memberships, interest-free loans over £10,000, travel insurance, and non-business gifts over £250. Certain benefits are exempt, including a single mobile phone, employer pension contributions, and workplace parking.

Class 1A NI is employer National Insurance paid on benefits in kind. In 2026/27 the rate is 15%. Unlike Class 1 NI (which covers wages), Class 1A is only paid by the employer — not the employee. It is calculated on the total P11D value for the year and paid in a single annual payment in July.

Can employees pay tax on P11D benefits through payroll instead?

Yes — employers can voluntarily payroll benefits (register with HMRC before the start of the tax year). When benefits are payrolled, their value is included in the employee's pay every month and taxed through PAYE. This removes the need to submit P11D forms for those employees. The employer still pays Class 1A NI in July regardless.

What P11D value is used for private medical insurance?

The P11D value for private medical insurance is the cost to the employer of providing the benefit — i.e. the premium paid. If an employee has a family policy that costs the employer £1,500/year, the P11D value is £1,500. The employee pays income tax on £1,500, and the employer pays 15% Class 1A NI.

What is the P11D value for a company van?

In 2026/27, the standard van benefit charge is £3,960 per year (if the employee has private use). There is also a £757 fuel benefit if the employer pays for private fuel. These are flat rates — the make, model, or age of the van does not affect the charge.

P11D Calculator 2026/27 | Benefit in Kind Tax & Class 1A NI

P11D Calculator 2026/27 — Benefit in Kind Tax

Calculate the income tax cost to the employee and Class 1A NI cost to the employer for any P11D benefit. Updated with 2026/27 Class 1A NI rate (15%).

Benefit Details

Enter the benefit type and value to calculate P11D tax

Benefit Type

Annual P11D Value*

Employee Tax Rate

Employee Contribution (makes good)

Typical Private Medical Insurance values

per employee, varies by insurer and cover level

Low: £500Mid: £1,200High: £3,000

P11D Tax Summary

£240.00

Employee tax (annual)

£180.00

Employer Class 1A NI

Per month: £20.00 employee · £15.00 employer

P11D Value

£1,200.00

Annual benefit cost

Taxable Value

£1,200.00

No employee contribution

Employee Tax Rate

20%

Income tax on BIK

Class 1A NI Rate

15%

Employer pays July

Calculation Breakdown

P11D value£1,200.00

= Taxable value£1,200.00

Employee tax (20%)£240.00

Employer Class 1A NI (15%)£180.00

Total annual tax cost£420.00

For every £1 of benefit, total tax cost: 35.0p

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P11D Benefits: What Employers Need to Report

Most non-cash benefits you provide to employees must be reported on a P11D form. Understanding the tax cost of benefits helps you make informed decisions about your employee benefits package.

Common P11D Benefits and Typical Values 2026/27

Benefit	Typical P11D Value	Employee Tax (20%)	Employer Class 1A NI
Private medical insurance (single)	£800–£1,500/year	£160–£300	£120–£225
Private medical insurance (family)	£2,000–£4,000/year	£400–£800	£300–£600
Company van (flat rate)	£3,960	£792	£594
Gym membership	£400–£1,200/year	£80–£240	£60–£180

Payrolling Benefits: The Alternative to P11D

Employers can register to payroll benefits before the start of the tax year. This means the taxable value of benefits is included in employees' monthly pay — removing the need to file P11D forms for those benefits. Class 1A NI is still due in July.

Payrolling simplifies administration, removes the need for employees to receive tax code adjustments for benefits, and reduces the risk of late P11D penalties.

Company Cars vs P11D Benefits

Company cars have their own BIK calculation based on list price and CO2 emissions. Use our Company Car Tax Calculator for accurate car BIK values. Once you have the BIK value, you can enter it here to see the combined tax cost alongside other benefits.

P11D Calculator 2026/27 — Benefit in Kind Tax

P11D Benefits: What Employers Need to Report

Common P11D Benefits and Typical Values 2026/27

Payrolling Benefits: The Alternative to P11D

Company Cars vs P11D Benefits

Frequently Asked Questions

Related Calculators

P11D Calculator 2026/27 — Benefit in Kind Tax

P11D Benefits: What Employers Need to Report

Common P11D Benefits and Typical Values 2026/27

Payrolling Benefits: The Alternative to P11D

Company Cars vs P11D Benefits

Frequently Asked Questions

What is a P11D?

What is the P11D deadline?

What benefits must be reported on a P11D?

What is Class 1A NI?

Can employees pay tax on P11D benefits through payroll instead?

What P11D value is used for private medical insurance?

What is the P11D value for a company van?

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