08 May 2019
The CWG2 for 2019-20 ‘Employer further guide to PAYE and National Insurance contributions’ has received an update to the section on standard payments made when, or after, an employee leaves.
For the purposes of this guidance, ‘standard’ payments mean such items as:
- the final payment of salary or wages
- holiday pay
- week-in-hand payments
See section 1.14 of the CWG2 to view the full update.