Company car benefit & employer Class 1A — 2026-27

Type the P11D price, CO₂ and electric range. Get the 2026-27 appropriate percentage, the driver's income tax and the employer's Class 1A at 15% — before the P11D(b) goes in.

Appropriate percentage, 2026-27—%
Car benefit (cash equivalent)—£/yr
Driver's income tax on the car—£/yr
Employer Class 1A NIC at 15%—£/yr
Same car under 2024-25 rates (2% / 13.8%)—£/yr
Extra employer cost vs 2024-25—£/yr
Employer Class 1A over a 3-year lease—£
Late P11D(b) penalty, per month—£/month
The 2026-27 appropriate percentage table
Reads HMRC 480 Appendix 2 for 2026-27: 4% at 0 g/km, five electric-range bands for 1-50 g/km, 17% at 51-54 g/km rising 1% per 5 g/km, capped at 37%.
Employer Class 1A at 15%
Applies the 15% Class 1A rate that replaced 13.8% on 6 April 2025, and shows what the same car would have cost an employer under 2024-25 rates.
Capital contribution and days unavailable
Caps the employee capital contribution at £5,000, pro-rates the benefit for days the car was unavailable, then deducts any payment made for private use.
Diesel supplement, only where it is due
Adds the 4% supplement for a car propelled solely by diesel that does not meet RDE2, exempts RDE2 cars, and never lets the total pass the 37% cap.
P11D(b) late-filing exposure
Shows the £100 per 50 employees (or part of 50) per month that starts running when a P11D(b) is filed after 6 July.
Working paper and deadline reminders
Full version saves each car as a .csv working paper you keep, and sets 30-day, 14-day and next-day reminders for the P11D(b) date you enter.

Open full tool → getreadystack.com