Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5)
22 February 2021
The 2021-22 employer guide to Class 1A National Insurance Contributions (NICs) on benefits in kind, termination payments and sporting testimonial payments has been published on GOV.UK.
The guide explains what employers need to know in relation to Class 1A NICs, and details when Class 1A NICs are due, alongside how they are calculated, reported, and paid.
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