What is a P11D(b) form used for?

The P11D(b) form is specifically utilized to report Class 1A National Insurance contributions that an employer is required to pay on the benefits provided to their employees. This form complements the P11D form, which is used to detail the specific benefits in kind that employees receive. Employers are responsible for filing the P11D(b) to ensure that the National Insurance contributions related to these benefits are calculated and paid appropriately to HMRC.

By summarizing the total value of benefits given to employees and the corresponding National Insurance due on them, the P11D(b) helps in the accurate reporting of an employer's payroll obligations and ensures compliance with tax regulations. This accurate reporting is essential for maintaining correct payroll records and for fulfilling the employer's responsibilities regarding employee benefits and tax liabilities.