01 July 2024

For anyone completing P11Ds, HM Revenue and Customs (HMRC) provides guidance of National Insurance contributions (NICs) on benefits in kind, CWG5.

The CWG5 guidance provides information for employers who provide benefits to be reported on form P11D. The guide tells employers what they need to know and do about Class 1A NICs; it explains when Class 1A NICs are due and how they are worked out, reported and paid.

Appendix 1 of this guidance gives a table of benefits, indicating if they are liable for Class 1 or Class 1A NICs and on which section of the P11D they should be reported.

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