ECH1005 - Introduction: Overview

Employer Compliance Review (ECR) work usually consists of a full review of an employer's remuneration package. The review can include

  • the operation of PAYE and Class 1 National Insurance contributions (NICs) on employees' and directors' remuneration
  • expenses payments, benefits and other rewards provided to employees and directors
  • operation of the Construction Industry Scheme (CIS) for sub-contractors (SC)
  • operation of Statutory Maternity Pay (SMP), Statutory Sick Pay (SSP), Statutory Paternity Pay (SPP) and Statutory Adoption Pay (SAP)
  • Tax Credits
  • Collection of Student Loans
  • Class 1A NICs

Other PAYE, NICs and Employment Income work is undertaken by

  • Clerical Compliance
  • PAYE and Employers Sections
  • Employer Compliance Investigation Teams (ECIT's)
  • Large Business Service (Employer Compliance), LBS(EC)
  • Status Officers
  • Dispensation and PSA Officers

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