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
1012 JulyFebruary 20242025 — See all updates

Documents

2024:2025: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2023:2024: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2022:2023: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2021:2022: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments

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2020:2021: Class 1A National Insurance contributions on benefits in kind, Terminationtermination Paymentspayments and Sportingsporting Testimonialtestimonial payments

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2019: 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 contributionscontributions. . 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 1012 JulyFebruary 2024 2025 + show all updates

  1. 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.

  2. 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.

  4. 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.

  6. Section 19 has been updated — you must use the online P11D (b) and P11d amendment forms to correct any errors.

  8. The 2023 to 2024 Class 1A National Insurance contributions on benefits in kind (CWG5) has been added.

  10. 2022: Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments has been updated with 2022 legislation changes.

  12. The 2022 to 2023 CWG5 has been added.

  14. Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments has been updated with 2021 changes.

  16. The 2021 to 2022 CWG5 has been added.

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

  20. The 2020 to 2021 CWG5 has been published.

  22. The 2018 to 2019 CWG5 helpbook has been added.

  24. The 2018 to 2019 CWG5 has been published.

  26. Information added to paragraph 21 about the facility to pay at the Post Office being withdrawn.

  28. 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.

  30. The 2017 to 2018 CWG5 has been published.

  32. New PDF available for 2016 tax year.

  34. The 2015 to 2016 CWG5 helpbook has been published.

  36. First published.

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