Guidance

CWG2: Further guide to PAYE and National Insurance contributions

Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions (NICs) for current and previous years if you're an employer.

Documents

2016 to 2017: Employer further guide to PAYE and NICs

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2013 to 2014: Employer further guide to PAYE and NICs

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Details

This guide covers how you deal with PAYE and NICs in some less common situations.

Published 6 April 2014
Last updated 1 December 2017 + show all updates
  1. Section 5.13.2 Valuation of assets has been amended, the service for checking whether an amount on which employers propose to operate PAYE is reasonable is no longer provided.
  2. Section 2.2.5 Trivial commutation payments relating to registered pension schemes has been amended to clarify the details about commutation.
  3. The address to ask for a Tax Awards Scheme information pack has been changed.
  4. 2017 to 2018 CWG2 has been added to this page.
  5. Change note on 16 August 2016 2:32pm is incorrect. It should read:- There are text amendments to Chapter 2, paragraphs 24a and 24b in the 2016 to 2017 version of the CWG2.
  6. Text amendments to Chapter 24A and B in the CWG2 pdf.
  7. 2016 to 2017 version of the CWG2
  8. The employer helpbook CWG2 has been updated. Ch1 page 4: Amendment to who is treated as an employee for NICs purposes. Ch2 para 24a: Update to new pension flexibility.
  9. Ch1 para4: regulatory limit of no more than 50% of their pay extended to all tax codes. Ch2 para20: Update to pension scheme lump sum payments. Ch2 para24a: new Pension Flexibility.
  10. The 2015 to 2016 helpbook CWG2 has been published
  11. First published.