2018-19 guidance on Class 1A National Insurance contributions published

12 February 2018

The 2018-19 employer guide on Class 1A National Insurance contributions on benefits in kind (previously known as the CWG5), has been published on GOV.UK.

This guide tells you what you need to know about Class 1A National Insurance contributions (NICs). It explains when Class 1A NICs are due and how they’re worked out, reported and paid.

Class 1A National Insurance contributions on benefits in kind