NIM15003 - Class 1A National Insurance contributions: Calculating Class 1A NICs: Employers using P11D substitute forms or lists

Regulation 80 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Some employers use alternatives to the P11D to report taxable benefits and expenses.

Although Class 1A NICs are calculated using information reported on forms P11D, employers can use P11D substitute forms and lists, or other methods of supplying P11D information which have been approved.

Where an employer uses any form of substitute P11D, they must:

• identify, from the substitute he uses, the benefits on which Class 1A NICs are due
• complete form P11D(b), using the adjustment facility, where necessary, to arrive at the correct amount of Class 1A NICs due.

NIM15300 provides further information on using the P11D(b) adjustment facility.