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Employment Appeal Tribunal judgment of Mrs Justice Eady on 20 May 2024.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
When you start work, your employer should tell you how much you’ll be paid…
Knowing how to work out your weekly pay is important because it’s used to…
If your pay or working hours vary from week to week, the calculations for…
Your employer should base your performance-related pay on clear,…
Your employer is not allowed to make deductions unless: it’s required or…
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
How to report expenses and benefits you provide to employees or directors.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Adapt your technology operations, finance models and cost optimisation techniques to get the most out of the public cloud.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
What to do about tax and National Insurance if you pay an employee free of tax.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
As a result of the public service pensions remedy (known as McCloud), members may have changes to the amount of, or a new unauthorised payment.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
Don’t include personal or financial information like your National Insurance number or credit card details.
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