CWG2 (2012) Employer Further Guide to PAYE and NICs
It has been necessary to make the following amendments in employer helpbook CWG2
- 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
'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.
Download helpbook CWG2 (2012) 'Employer Further Guide
to PAYE and NICs (PDF 1.7MB)