Class 1A National Insurance contributions on benefits in kind 26 February 2019
The 2019-20 employer guide on Class 1A National Insurance contributions on benefits in kind (CWG5), has been published on GOV.UK.
This guide tells you what you need to know about Class 1A National Insurance contributions (NICs). It explains when Class 1A NICs are due and how they are worked out, reported and paid.
Class 1A National Insurance contributions on benefits in kind (CWG5)
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CA38: National Insurance contributions tables A, H, J, M and Z 1 March 2019
The employer helpbook CA38 for use from 6 April 2019 to 5 April 2020 has been published.
Use the tables in the CA38 calculate National Insurance contributions for employees that are payable under contribution table letters A, H, J, M and Z.
The tables in the CA38 are for employers who are exempt from filing or unable to file payroll information online and use manual systems.
CA38: National Insurance contributions tables A, H, J, M and Z
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Employment allowance changes from 2020 26 March 2019
A reminder if one is needed that the Employment Allowance restriction to those smaller organisations with a National Insurance contribution (NIC) bill below £100,000 in the previous tax year, comes into effect in April 2020, not April 2019.
The CIPP's Advisory team have received a few queries regarding this restriction, so for clarity:
The Employment Allowance is to be restricted from April 2020 to those smaller organisations with a National Insurance contribution (NIC) bill below £100,000 in the previous tax year.
The Employment Allowance is an annual amount that is currently available to all businesses and charities (with some exclusions) to offset against their Class 1 secondary NICs bill. It remains at £3,000 for 2019-20.
It was introduced in April 2014 to support employers to grow and hire new staff. However, it is a flat rate regardless of the size of the employer and is therefore less likely to be an incentive for larger employers. Therefore, the government has decided to target this allowance at smaller businesses.
From April 2020 an employer will only be entitled to claim Employment Allowance if that employer had an Employer NIC bill of less than £100,000 in the previous tax year.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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