NIM13005 – Class 1A National
Insurance contributions: Liability for Class 1A NICs: Guidance for
employers
Guidance on Class 1A NICs for employers is contained in the
following HMRC publications
- Leaflet and forms – available as
part of the employers’ annual pack and on HMRC’s
internet site
- Leaflet CWG5: Class 1A NICs on Benefits in
KindLeaflet CA33: Cars and Fuel Class 1A National Insurance
contributions on car and fuel benefits
- E10 Employer Helpbook: Finishing the tax year
- E12 Employer Helpbook: PAYE and NICs rates and
limits
- P11D Guide: A brief guide to help employers
complete forms P11D and P11D(b)
- P11D Working Sheets: Optional working sheets for
calculating the cash equivalent of certain benefits. For example,
P11D working sheet 1 helps an employer calculate the cash
equivalent in respect of certain living accommodation
- A guide to expenses and benefits in kind
(EBIK).
- Dealing with expenses and benefits.
