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  3. What is the impact on the employer when providing a P11d to an employee?

What is the impact on the employer when providing a P11d to an employee?

Any benefits or expenses reported on a P11d by an employer will result in an additional cost for the company.


All employers are required by law to complete a P11d(b). The payroll department must add up the total benefits for everyone who has a benefit in kind  and include it on the form. This must then be submitted to HMRC by 6th July, following the end of the relevant tax year. The employer has to pay 13.8% of the total benefits value to HMRC. This is known as Class 1A National Insurance.

Updated on 10th March 2020

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