Updates to the CWG2

10 June 2022

The CWG2: further guide to PAYE and National Insurance contributions has been updated by Her Majesty’s Revenue and Customs (HMRC).

On 7 June 2022, several updates were cited. 

One change focused on guidance regarding different employer pay as you earn (PAYE) references for separate groups of employees. Where different employer PAYE references are utilised for separate groups of employees, a formal election must be made. This needs to be done with the online form P350, and the online service used or the form completed, printed and posted to HMRC. 

The zero rates of secondary contributions for employers of armed forces veterans (up to the veterans upper secondary threshold) and for employers of employees working in freeport tax sites (up to the freeport upper secondary threshold) are also discussed in the guide. 

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