The CWG2 is the ‘Employer further guide to PAYE and National Insurance contributions’.
This document is heralded as the place to go for Income Tax and National Insurance issues where we require ‘important information to help’ run payroll or information covering ‘some less common situations’.
Payroll professionals agree this is an important document and, as such, members need to ensure they have the latest version. Ahead of the start of the new tax year, the CWG2 for 2025/26 was published on 12 February 2025.
For Bookkeepers
ICB always recommends that members have the latest version of this valuable document. If not, the important information contained may be out of date. It is always updated as we progress through the tax year (with the one for tax year 2024/25 updated 3 times since its original publication on 13 February 2024).
ICB will keep members advised of when it is updated and why. As we stand at the time of writing, the latest version is dated 12 February 2025.
