Discussions and file sharing for Manual and Computerised Payroll Training
The information provided here in an Q & A format deals starting work and paying tax for the first time
The Emergency Basis must be used by an Employer when: The employer has not received, in respect of the employee, either a Tax Credit Certificate…
This section of the Employer's Guide to PAYE deals with the definition of pay
The Universal Social Charge is a tax payable on gross income that came into effect on 1 January 2011.
Amounts contributed to a pension can be deducted from gross income before that income becomes liable to tax, subject to certain limits. In effect, tax…
Occupational pensions are organised by employers to provide pensions to one or more employees on retirement. What are the rules about occupational pension schemes?