Change of https://www.gov.uk/government/publications/cwg5-class-1a-national-insurance-contributions-on-benefits-in-kind

Change description : 2025-07-02 10:17:00: Information about the ‘Online Customer Forum’ has been removed because it has now closed. [Guidance and regulation]

Showing diff : 2025-02-12 11:39:14.340865714 +00:00..2025-08-07 16:24:09.682640441 +00:00

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.

From:
HM Revenue & Customs
Published
28 March 2014
Last updated
122 FebruaryJuly 2025 — See all updates

Documents

2025: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2024: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2023: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2022: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2021: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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Details

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

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

Updates to this page

Published 28 March 2014

Last updated 122 FebruaryJuly 2025 + show href="#full-history">+ show all updates

    3. The 2024 to 2025 Class 1A National Insurance contributions on benefits in kind (CWG5) has been added. Versions for 2019 and 2020 have been removed.

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Update history

2025-07-02 10:17
Information about the ‘Online Customer Forum’ has been removed because it has now closed.

2025-02-12 11:39
The 2024 to 2025 Class 1A National Insurance contributions on benefits in kind (CWG5) has been added. Versions for 2019 and 2020 have been removed.

2024-07-10 09:44
The 2024 to 2025 Class 1A National Insurance contributions on benefits in kind (CWG5) has been updated. Calculations in the sections about how to calculate Class 1A National Insurance contributions and relocation expenses and benefits have been updated.

2024-02-14 10:58
The 2024 to 2025 Class 1A National Insurance contributions on benefits in kind (CWG5) has been added. The section about using substitute forms has also been updated in the 2023 to 2024 and 2024 to 2025 guidance.

2023-07-20 08:46
Section 19 has been updated – you must use the online P11D (b) and P11d amendment forms to correct any errors.

2023-02-14 15:16
The 2023 to 2024 Class 1A National Insurance contributions on benefits in kind (CWG5) has been added.

2022-11-04 14:26
2022: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments has been updated with 2022 legislation changes.