Calculate the annual Benefit in Kind tax on a company car — for both the employee (income tax on BIK) and employer (Class 1A NI). Covers electric, hybrid, petrol and diesel with 2026/27 BIK percentage tables.
£1,860.00
Employee tax (annual)
£1,395.00
Employer Class 1A NI
Per month
£155.00 employee · £116.25 employer
BIK Percentage
31%
petrol / 120 g/km
BIK Value (P11D × %)
£9,300.00
£30,000.00 × 31%
Taxable Value
£9,300.00
No employee contribution
Total Annual Cost
£3,255.00
Employee tax + employer NI
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When an employer provides a company car that can be used for private journeys, it is treated as a taxable benefit. The employee pays income tax on the Benefit in Kind value, and the employer pays Class 1A National Insurance.
| Vehicle Type | CO2 (g/km) | BIK % 2026/27 |
|---|---|---|
| Pure electric | 0 | 3% |
| PHEV (130+ mile range) | 1–50 | 6% |
| PHEV (70–129 miles) | 1–50 | 8% |
| PHEV (40–69 miles) | 1–50 | 12% |
| Petrol (efficient) | 75–99 | 22–26% |
| Petrol (average) | 100–130 | 27–33% |
| Diesel (average) | 100–130 | 31–37% |
| High emission | 150+ | 37% |
The 3% BIK rate on electric vehicles makes them the most tax-efficient company car choice by far. Combined with a salary sacrifice EV scheme, employees can access brand-new electric vehicles at dramatically reduced net cost.
Employers must submit P11D forms by 6 July after the end of the tax year, and pay Class 1A NI by 19 July (22 July if paying electronically). Failure to file on time incurs penalties of £100 per 50 employees per month.
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