Class 1A National Insurance contributions on benefits in kind (CWG5)
22 September 2017
The CWG5 has been updated to reflect the optional remuneration arrangements that were introduced in April 2017.
The CWG5 guide provides information for employers who provide benefits to be reported on form P11D or substitute form or to employees of another employer. The guide tells employers what they need to know and do about Class 1A National Insurance contributions (NICs); it explains when Class 1A NICs are due and how they are worked out, reported and paid.
There is a new paragraph in Section 9 of Part 3 about how to calculate Class 1A NICs and a new paragraph about optional remuneration arrangements added in Part 5.