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.

From:
HM Revenue & Customs
Published
6 April 2014
Last updated
30 May 2022 — See all updates

Documents

2022 to 2023: Employer further guide to PAYE and National Insurance contributions

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2021 to 2022: Employer further guide to PAYE and National Insurance contributions

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2020 to 2021: Employer further guide to PAYE and National Insurance contributions

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2019 to 2020: Employer further guide to PAYE and National Insurance contributions

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2018 to 2019: Employer further guide to PAYE and National Insurance contributions

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2017 to 2018: Employer further guide to PAYE and National Insurance contributions

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Tax and primary Class 1 National Insurance contributions on expenses and benefits paid by employer

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Details

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

You can find previous versions of the guide on the National Archives website.

Published 6 April 2014
Last updated 30 May 2022 + show all updates

  1. The 2022 to 2023 guide has been updated to show the correct employment allowance at section 1.5.

  2. We have updated the 2022 to 2023 version of the CWG2 with sections 3.9.6 to 3.9.8.

  3. The 2022 to 2023 version of the CWG2 has been added.

  4. Information about the Convention on Social Security Coordination between the UK of Great Britain and Northern Ireland and the Swiss Confederation has been added to section 4.5 and if an employee does not give you a certificate showing they must pay another country has been added to section 4.5.1.

  5. European Free Trade Association countries have been added to the list in Section 4.5. The section has also been updated with information about agreements that include employer obligations. Section 4.5.1 has been updated with information about when employees must pay Class 1 National Insurance contribution.

  6. Information on the treatment of National Insurance contributions for employees coming to or leaving the UK and employers resident, present or having place of business in the UK has been updated in section 4.5.

  7. Social security agreements information has been updated in sections 4.5.1 and 4.5.2.

  8. The 2021 to 2022 version of the CWG2 and information about Tax and primary Class 1 National Insurance contributions on expenses and benefits paid by employer have been added.

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

  10. Section 1.7 of the 2020 to 2021 version of CWG2 has been updated.

  11. Section 4.7 of the 2020 to 2021 version of CWG2 has been updated.

  12. Paragraphs 1.5, 3.8.4 example 1 and example 2, 4.7 and 5.5.1 of the 2020 to 2021 version of CWG2 have been amended.

  13. Section 1.8 and 3.1.5 example 3 of the 2020 to 2021 version of CWG2 has been updated

  14. Section 3.1.5 of the 2020 to 2021 version of CWG2 has been updated.

  15. The 2020 to 2021 version of the CWG2 has been added.

  16. Details of how to treat a regular payment made early for December 2019 have been added.

  17. Section 1.14 of CWG2 for 2019 to 2020 has been updated.

  18. Guidance CWG2 for 2019 to 2020 has been updated.

  19. Guidance CWG2 for 2019 to 2020 has been added to this page.

  20. The 2018 to 2019 guidance has had multiple updates to sections 2.2.6, 2.2.7 and 2.2.8.

  21. Section 1.21 of CWG2 for 2018 to 2019 has been updated.

  22. Update to section 5.14.7 'Employment income provided through third parties' about the 2019 loan charge.

  23. Updates to the 'Online filing' section to remove information about Electronic Data Interchange which is no longer available from 19 April 2018.

  24. Sections 5.11.2 and 5.11.4 in the 2018 to 2019 version of the CWG2 have been updated.

  25. Section 1.14 has been updated in the 2017 to 2018 and 2018 to 2019 versions of the CWG2.

  26. Guidance CWG2 for 2018 to 2019 has been added to this page.

  27. 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.

  28. Section 2.2.5 Trivial commutation payments relating to registered pension schemes has been amended to clarify the details about commutation.

  29. The address to ask for a Tax Awards Scheme information pack has been changed.

  30. 2017 to 2018 CWG2 has been added to this page.

  31. 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.

  32. Text amendments to Chapter 24A and B in the CWG2 pdf.

  33. 2016 to 2017 version of the CWG2

  34. 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.

  35. 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.

  36. The 2015 to 2016 helpbook CWG2 has been published

  37. First published.