Guidance

CWG2: further guide to PAYE and National Insurance contributions

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

Documents

2016 to 2017: Employer further guide to PAYE and National Insurance contributions

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2013 to 2014: Employer further guide to PAYE and National Insurance contributions

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Details

This guide covers how you deal with PAYE and National Insurance contributions in some less common situations.

Published 6 April 2014
Last updated 17 July 2018 + show all updates
  1. The 2018 to 2019 guidance has had multiple updates to sections 2.2.6, 2.2.7 and 2.2.8.
  2. Section 1.21 of CWG2 for 2018 to 2019 has been updated.
  3. Update to section 5.14.7 'Employment income provided through third parties' about the 2019 loan charge.
  4. Updates to the 'Online filing' section to remove information about Electronic Data Interchange which is no longer available from 19 April 2018.
  5. Sections 5.11.2 and 5.11.4 in the 2018 to 2019 version of the CWG2 have been updated.
  6. Section 1.14 has been updated in the 2017 to 2018 and 2018 to 2019 versions of the CWG2.
  7. Guidance CWG2 for 2018 to 2019 has been added to this page.
  8. 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.
  9. Section 2.2.5 Trivial commutation payments relating to registered pension schemes has been amended to clarify the details about commutation.
  10. The address to ask for a Tax Awards Scheme information pack has been changed.
  11. 2017 to 2018 CWG2 has been added to this page.
  12. 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.
  13. Text amendments to Chapter 24A and B in the CWG2 pdf.
  14. 2016 to 2017 version of the CWG2
  15. 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.
  16. 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.
  17. The 2015 to 2016 helpbook CWG2 has been published
  18. First published.