Class 1A National Insurance contributions on benefits in kind

12 April 2021

The 2021-22 employer guide on the topic of Class 1A National Insurance contributions (NICs) on benefits in kind (CWG5) has been published on GOV.UK.

The guide advises when Class 1A NICS are due and how they should be calculated, reported and paid.

2021: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments - GOV.UK (www.gov.uk)

 


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