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Employment Appeal Tribunal judgment of Judge Barry Clarke on 23 July 2024.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
When you start work, your employer should tell you how much you’ll be paid…
Knowing how to work out your weekly pay is important because it’s used to…
If your pay or working hours vary from week to week, the calculations for…
Your employer should base your performance-related pay on clear,…
Your employer is not allowed to make deductions unless: it’s required or…
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
How to report expenses and benefits you provide to employees or directors.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Payments on account in civil cases, inquests, police station remote attendance, mental health tribunals, family hearings, and travel and mileage.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Find out about Machine Games Duty, how the duty is charged and who has to pay.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
What to do about tax and National Insurance if you pay an employee free of tax.
Lists of the charitable bodies which have been awarded immediate payout help through the Transition Fund.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
The Payment Exception Service is a way for people who do not have a bank account to collect benefit or pension payments. It replaces the Simple Payment service
Tax and reporting rules for employers whose employees receive third-party awards or incentives
Don’t include personal or financial information like your National Insurance number or credit card details.
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