ECH12000 - Computations: Contents
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Introduction |
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What to Include for PAYE and NIC |
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Example of a Computation for PAYE and NIC |
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(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Construction Industry Scheme (CIS) |
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Benefits in Kind - Employer Willing to Settle Employee's Liability |
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Benefits in Kind - Employer Not Willing to Settle Employee's Liability |
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(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Using Estimates and Obtaining Agreement |
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Estimating Earnings for NIC Purposes |
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Estimating Earnings for NIC Purposes - Identifying Employees Affected |
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Estimating Earnings for NIC Purposes - The Basis of Estimates |
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Estimating Earnings for NIC Purposes - Posting (Allocating) Contributions to an Employee’s NI account |
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No Agreement to Estimate |
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Interest and Penalties for Estimates |
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Extracts from Records |
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Accepting less than the full employer Employer Liability |
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Preparation and Checking |
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Whether to Charge Interest |
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Change in Interest Rate |
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Calculating Interest |
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Interest Where the Class 6 Charge is Paid Late |
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Agreement with Employer or Contractor |
