NIM13005 | Class 1A National Insurance contributions: liability for Class 1A NICs: guidance for employers

Guidance on Class 1A NICs for employers is available on GOV.UK. These include:

• Leaflet CWG5: Class 1A NICs on Benefits in Kind

• Leaflet CA33: Cars and Fuel Class 1A National Insurance contributions on car and fuel benefits

• 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

• guide to expenses and benefits in kind (EBIK)

• Dealing with expenses and benefits.