CWG2 update

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
  • bonuses


See section 1.14 of the CWG2 to view the full update.