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

Updated: 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.

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.

Source: HMRC

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