CWG2 (2012) Employer Further Guide to PAYE and NICs

It has been necessary to make the following amendments in employer helpbook CWG2 (2012):

Page 11 paragraph two - under the heading 'For PAYE purposes', the tax code has been amended from 'BR (week 1/month1 basis non-cumulatively)' to '0T (week1/month 1 basis non-cumulatively)'
page 35 - the example for 'Employer's NICs rebate on contracted-out earnings' on page 35 and the corresponding P11 and P14 entries on page 36
page 37 example three - the text in the first bullet underneath the heading 'Employers contributions are due at :-' has been changed to 'The appropriate contracted-out percentage rate on the total earnings above the Secondary Threshold (£624)'

If you are using the online version of Helpbook CWG2(2012) you can download the updated version using the link below.