HMRC’s booklet CWG2 – entitled Employer Further Guide to PAYE and National Insurance Contributions – has been updated to reflect 2022 statutory NIC changes.
Changes have been made to the following sections:
- 1.4 – National Insurance contributions
- 1.6 – Class 1A National Insurance contributions on taxable benefits
- 3.9 – National Insurance contributions — employer reliefs from secondary contributions
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
