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Guidance: Class 1A National Insurance contributions on benefits in kind (CWG5)

Published 28 March 2014

Last updated 1 February 2022
+ show all updates

  1. 1 February 2022

    The 2022 to 2023 CWG5 has been added.

  2. 9 April 2021

    Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments has been updated with 2021 changes.

  3. 22 February 2021

    The 2021 to 2022 CWG5 has been added.

  4. 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  5. 20 February 2020

    The 2020 to 2021 CWG5 has been published.

  6. 22 February 2019

    The 2018 to 2019 CWG5 helpbook has been added.

  7. 9 February 2018

    The 2018 to 2019 CWG5 has been published.

  8. 16 October 2017

    Information added to paragraph 21 about the facility to pay at the Post Office being withdrawn.

  9. 21 September 2017

    New paragraph about how to calculate Class 1A NICs added in Section 9 of Part 3 and new paragraph about optional remuneration arrangements added in Part 5.

  10. 22 February 2017

    The 2017 to 2018 CWG5 has been published.

  11. 22 February 2016

    New PDF available for 2016 tax year.

  12. 23 February 2015

    The 2015 to 2016 CWG5 helpbook has been published.

  13. 28 March 2014

    First published.

Published 28 March 2014

Last updated 1 February 2022
+ show all updates

  1. 1 February 2022

    The 2022 to 2023 CWG5 has been added.

  2. 9 April 2021

    Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments has been updated with 2021 changes.

  3. 22 February 2021

    The 2021 to 2022 CWG5 has been added.

  4. 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  5. 20 February 2020

    The 2020 to 2021 CWG5 has been published.

  6. 22 February 2019

    The 2018 to 2019 CWG5 helpbook has been added.

  7. 9 February 2018

    The 2018 to 2019 CWG5 has been published.

  8. 16 October 2017

    Information added to paragraph 21 about the facility to pay at the Post Office being withdrawn.

  9. 21 September 2017

    New paragraph about how to calculate Class 1A NICs added in Section 9 of Part 3 and new paragraph about optional remuneration arrangements added in Part 5.

  10. 22 February 2017

    The 2017 to 2018 CWG5 has been published.

  11. 22 February 2016

    New PDF available for 2016 tax year.

  12. 23 February 2015

    The 2015 to 2016 CWG5 helpbook has been published.

  13. 28 March 2014

    First published.