P11D calculator
Every reportable benefit in one place, with both halves of the cost: the Income Tax the employee pays, and the Class 1A National Insurance the employer owes on the same figure. Most P11D calculators show only the first.
Updated 13 September 2026 · Tax year 2026/27
P11D value and the tax on it #
| Benefit | P11D value |
|---|---|
| Private medical insurance | £900.00 |
| Total P11D value | £900.00 |
| Employee Income Tax at 40% | £360.00 |
| Employee cost a month | £30.00 |
| Employer Class 1A at 15% | £135.00 |
| Combined annual cost | £495.00 |
How each benefit is valued #
- Company car: list price when new, including VAT, delivery and accessories, times the appropriate percentage for its emissions or electric range. Not the price paid, and not the current value
- Medical insurance: what it cost the employer, normally the premium
- Interest-free loan: the official rate of 3.75% on the balance, but only where the loan exceeds £10,000.00
- Other benefits: usually the cost to the employer, unless a statutory formula applies
The P11D car calculator side of this is the one with the most moving parts. The company car tax calculator breaks that out in full, including fuel benefit and the diesel supplement.
What is P11D tax, exactly? #
There is no tax called P11D tax. What is P11D form reporting produces is two separate liabilities on the same number:
| Who pays | How much | When | |
|---|---|---|---|
| Income Tax on the benefit | The employee | Marginal rate | Usually via a tax code change |
| Class 1A National Insurance | The employer | 15% | By 22 July |
What is P11D in UK terms is therefore a reporting mechanism rather than a tax. The full process, deadlines and penalties are in the P11D guide.
P11D online submission #
Paper P11Ds are no longer accepted from employers. P11D online submission goes through HMRC's PAYE service or through payroll software, by 6 July, with the P11D(b) alongside.
Payrolling benefits is the alternative: tax the benefit through payroll each month instead of reporting it afterwards. You must register before the tax year starts, and the P11D(b) and Class 1A still apply.
Common questions #
What is a P11D calculator for?
Working out what reportable benefits are worth and what they cost. The employee pays Income Tax on the total at their marginal rate; the employer pays Class 1A National Insurance at 15% on the same figure.
What is P11D tax?
There is no separate P11D tax. The P11D reports benefits; the tax is ordinary Income Tax for the employee and Class 1A National Insurance for the employer. P11D value is what the benefit is valued at for both.
What is a P11D form?
The form an employer files to report benefits in kind given to an employee. One per employee with benefits, plus a single P11D(b) declaring the employer's total Class 1A liability.
What is P11D in UK employment?
Part of the PAYE system. Cash pay is taxed through payroll; non-cash benefits are reported separately on a P11D after the tax year ends, unless the employer payrolls them instead.
How is the P11D value of a car calculated?
The manufacturer's list price when new, including VAT, delivery and accessories, multiplied by the appropriate percentage for its CO2 emissions or electric range. Not what the employer paid, and not what the car is worth now.
What is benefit in kind tax on electric cars?
The appropriate percentage for a zero emission car is 4% for 2026/27, so a £40,000.00 electric car gives a benefit of £1,600.00 and costs a higher rate taxpayer £640.00 a year.
Can I do P11D online submission?
Yes, and you must. Paper P11Ds are no longer accepted from employers, so P11D online submission through HMRC's PAYE service or payroll software is the only route.
When is the P11D deadline?
6 July for the P11D and P11D(b), with Class 1A due by 22 July if paid electronically.