EIM32415 - Other expenses: assistant's wages:
when a deduction may be given
As a general rule no deduction can be given under Section 336
ITEPA 2003 for the payment of wages to an assistant, see
EIM32410. There are a number of
exceptions to this rule.
A deduction can be given in the following circumstances:
- where the employee is paid solely by
results so that, in taking on assistance, the employee can maximise
his or her earnings from the employment. Examples include examiners
who pay others to carry out arithmetical checks of marks, see
EIM62910.
- where it is actually part of the duties of
the employment to engage and remunerate assistants to do some of
the work. Examples include
- sub-postmasters who are responsible for providing
adequate staff, see
EIM68210 and
- clergymen, see
EIM60047.
For the amount of the deduction to be given see
EIM32420.
