Jan 27, 2026 1 min read

United Kingdom: HMRC CWG2 Payroll Guidance Updated (PAYE and NIC Operational Guidance)

GOV.UK indicates CWG2 guidance has been updated. The update notes changes including examples for applying the 0% secondary National Insurance rate, removal of Online Customer Forum info, and addition of a new section on employees who work both in the UK and overseas.

Effective Date

Impact

  • Could affect payroll processing decisions for cross border employees and correct application of specific NIC rate scenarios.

Payroll action

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