Class 1A National Insurance contributions on benefits in kind

25 February 2019

The 2019-20 employer guide on Class 1A National Insurance contributions on benefits in kind (CWG5), has been published on GOV.UK.

 

This guide tells you what you need to know about Class 1A National Insurance contributions (NICs). It explains when Class 1A NICs are due and how they are worked out, reported and paid.

 

Class 1A National Insurance contributions on benefits in kind (CWG5)