Dec 23, 2025 1 min read

United Kingdom: HMRC Updated CWG2 Guide For PAYE and NIC (Tax Year 2025 to 2026)

HMRC has an updated “Employer further guide to PAYE and National Insurance contributions” (CWG2) for 2025 to 2026, including guidance on pay timing around tax-year boundaries.

Effective Date

Published

Impact

  • Potential process impact for PAYE/NIC treatment when regular paydays and actual payment dates fall in different tax weeks or tax years.

Payroll action

HMRC.GOV.UK

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