Guidance

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

Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.

Documents

2016: Class 1A National Insurance contributions on benefits in kind

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2014: Class 1A National Insurance contributions on benefits in kind

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2013: Class 1A National Insurance contributions on benefits in kind

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Details

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

Published 28 March 2014
Last updated 9 February 2018 + show all updates
  1. The 2018 to 2019 CWG5 has been published.
  2. Information added to paragraph 21 about the facility to pay at the Post Office being withdrawn.
  3. 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.
  4. The 2017 to 2018 CWG5 has been published.
  5. New PDF available for 2016 tax year.
  6. The 2015 to 2016 CWG5 helpbook has been published.
  7. First published.