Guidance: CWG2: further guide to PAYE and National Insurance contributions

15th Oct 2026

Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.

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

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.

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Original source Guidance: CWG2: further guide to PAYE and National Insurance contributions

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