COG908000 - Supporting Guidance: employer compliance: guidance by subject: computations: contents

1. COG908010

   Introduction
2. COG908020

   What to include for PAYE and NICs
3. COG908030

   Example of a Computation for PAYE and NICs
4. COG908040

   Small Amounts to be Excluded for PAYE and NICs
5. COG908050

   Construction Industry Scheme ( CIS)
6. COG908060

   Benefits in Kind - Employer Willing to Settle Employee's Liability
7. COG908070

   Benefits in Kind - Employer Not Willing to Settle Employee's Liability
8. COG908080

   Trivial Benefits
9. COG908090

   Using Estimates and Obtaining Agreement
10. COG908091

    Estimating Earnings for NICs Purposes
11. COG908092

    Estimating Earnings for NICs Purposes - Identifying Employees Affected
12. COG908093

    Estimating Earnings for NICs Purposes - The Basis of Estimates
13. COG908094

    Estimating Earnings for NICs Purposes - Posting (Allocating) Contributions to an Emplyee's NI Account
14. COG908095

    Settlement Posting (Allocating) Contributions to an Employee's NI Account - General
15. COG908096

    Class 1 NICs: Time limits to paying Class1 NICs: Late paid Class 1 NICs
16. COG908097

    Settlement Posting (Allocating) Contributions to an Employee's NI Account - How to decide whether to post contributions
17. COG908098

    Settlement Posting (Allocating) Contributions to an Employee's NI Account- Contributions 'Paid'
18. COG908099

    Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions 'Treated as Paid'
19. COG908100

    Settlement Posting (Allocating) Contributions to an Employee’s NI Account – Exceptions to treating Contributions as 'Treated as Paid'
20. COG908101

    Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions 'Deemed as Paid'
21. COG908102

    Settlement Posting (Allocating) Contributions to an Employee’s NI Account – Process to Follow
22. COG908103

    Steps to follow where the employee is a director of the company.
23. COG908104

    Steps to follow where the employee is not a director of the company
24. COG908105

    Procedure to be used when a NPS account cannot be traced
25. COG908106

    Settlement Posting (Allocating) Contributions to an Employee’s NI Account – Process to Follow: Section 8 Decisions
26. COG908107

    Estimating and Posting (Allocating) Contributions to an Employee’s NI Account – Process chart
27. COG908108

    No Agreement to Estimate
28. COG908110

    Interest and Penalties for Estimates
29. COG908120

    Extracts from Records
30. COG908130

    Accepting less than the full Employer Liability
31. COG908140

    Preparation and Checking
32. COG908150

    Whether to Charge Interest
33. COG908160

    Change in Interest Rate
34. COG908170

    Calculating Interest
35. COG908180

    Interest Where the Class 6 Charge is Paid Late
36. COG908190

    Agreement with Employer or Contractor