P11D Benefits Calculator, 2026/27
Company cars, private medical insurance, interest-free loans and other benefits in kind reported on a P11D create tax for the employee and Class 1A National Insurance for the employer. Enter the cash equivalent value to see both sides of the bill this tax year.
The p11d benefits calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Employee tax is the benefit's cash equivalent value multiplied by the employee's marginal income tax rate; HMRC usually collects this through a tax code adjustment or self-assessment. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under salary, dividends & director pay. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Employee income tax on the benefit
Employer Class 1A NIC
At 15.0%Total tax and NIC on this benefit
Net value to the employee after tax
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
A P11D reports the cash equivalent value of benefits in kind provided to employees and directors that are not put through payroll. The employee pays income tax on that value at their marginal rate, so a higher rate taxpayer at 40.0% pays twice as much tax on the same benefit as a basic rate taxpayer.
Separately, the employer pays Class 1A NIC at 15.0% on the total value of benefits provided, which is a real company cost distinct from the employee's tax. Class 1A NIC is reported on the P11D(b) and paid by 22 July following the end of the tax year, alongside the P11D forms which must be filed by 6 July.
Common benefits and their special rules
Company cars are valued using the list price multiplied by an appropriate percentage based on CO2 emissions, with electric cars attracting the lowest percentage. Vans generally use a flat benefit charge rather than a percentage of value. Private medical insurance, gym membership and interest-free or cheap loans above the beneficial loan de minimis are usually valued at cost or using HMRC's official rate of interest.
Many employers now payroll benefits in real time instead of filing a P11D, which means the tax is collected through normal payroll rather than a later tax code adjustment; Class 1A NIC is still due in the same way regardless of which method is used.
Reducing the P11D bill
Some benefits carry no tax charge at all, including trivial benefits under £50 per item (subject to a £300 annual cap for directors of close companies), workplace pension contributions, and certain health screening or eye tests required for computer use. Switching a company car to a fully electric model significantly reduces both the employee's tax and the employer's Class 1A NIC because of the low appropriate percentage.
Reviewing which benefits genuinely add value after tax, rather than defaulting to traditional perks, often produces a better outcome for both the company and the employee.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
What is the deadline for filing a P11D?
P11D forms must reach HMRC by 6 July following the end of the tax year, with the Class 1A NIC shown on the P11D(b) paid by 22 July, or 19 July if paying by cheque.
Do I need to file a P11D if benefits are payrolled?
No, if you register to payroll benefits in kind before the start of the tax year, the tax is collected through normal payroll and you do not need to submit individual P11D forms for those benefits, though a P11D(b) for Class 1A NIC is still required.
Who pays Class 1A NIC, the employer or the employee?
Only the employer pays Class 1A NIC on benefits in kind. The employee only pays income tax on the cash equivalent value; they never pay employee NIC on a P11D benefit.
Are trivial benefits exempt from P11D reporting?
Yes, gifts costing £50 or less, not in cash and not a reward for work, are exempt and do not need reporting, though directors of close companies face an annual cap of £300 across all trivial benefits received.
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