IR35: Computation - Question 26
When calculating the IR35 deemed payment, what do I do about SSP and SMP?
SSP and SMP are treated as remuneration derived from employed earners
employment, and chargeable to Income Tax. They should therefore be included
with salary at step 7 of the IR35 deemed payment calculation.
As the IR35 deemed payment covers money that is not passed to the worker
in a form liable as employment income, it should not be included in calculations
regarding the entitlement to SSP/SMP.
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