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

13 February 2025

HM Revenue and Customs (HMRC) has updated the CWG5, Class 1A National Insurance contributions on benefits in kind guidance to include the 2024/25 version.

What is the CWG5?

This guide is useful for anyone that provides expenses and benefits to employees. The guide explains everything that you need to know about Class 1A National Insurance contributions; when they are due, how they are calculated, reported and paid.

More support for employers providing benefits

Additional support is available for new employers or those providing benefits for the first time. The HMRC guides are:

• Expenses and benefits for directors and employees — a tax guide: 480
• Tax and National Insurance contributions for employee travel: 490

Get support for your P11D reporting

We all know how busy payroll year end can be and P11D reporting can be a daunting task. Just remember, you’re not alone and there is plenty of support available.

If you need a P11D refresher, are starting your P11D journey or have a random question that you have not come across before, we have a range of P11D training courses and members have access to our fantastic advisory team.

• IPPE P11Ds, Expenses & Benefits Training Course Collection | CIPP
• Expenses and benefits | CIPP

• Expenses & Benefits
• National Insurance Contributions (NICs)
• NICs Class 1A
• P11D

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.