Employment and Payroll Taxes

by Sarah Laing

Revised and up to date for 2022/23. Employment and Payroll Taxes is a useful reference tool for both employers and employees. This course provides an introduction to employment and payroll tax and explores some of the more common issues.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Determine whether someone is employer or self-employed and their different tax obligations
  • Understand the reporting requirements and timescales that employers must adhere to
  • Recognise the tax and National Insurance implications of paying and receiving some of the more common types of expenses payments
  • Deal with popular Benefits in kind (BIK) for tax purposes

About the course

The Pay As You Earn (PAYE) system for employment tax and National Insurance (NI) is designed to make life easier for employees, because it is generally the employer's responsibility to get contributions to HMRC right. For the employer, there is a series of compliance procedures, which they must adhere to, and a severe penalty regime in operation if they fail to satisfy their employment tax obligations.

As an accountant or finance professional, it is important to understand, for tax purposes, how to determine an individual's employment status, how to operate PAYE, and the implications of the expenses and benefits-in-kind regime.

This course covers all these areas and more, giving a broad understanding of how employment tax works. Employment and Payroll Taxes is a useful reference tool for both employers and employees, as well as accountants in both practice and industry. By the end of the course, you will have a good understanding of the basic principles of employment tax, enabling you to approach the subject with confidence in your accounting or finance role.

This course has been revised and is up to date for 2022/23.

Look inside

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Contents

  • Employment status
    • Employment and payroll taxes
    • Employment status
    • Employed versus self-employed
    • Indicators of employment
    • Employee rights
    • Indicators of self-employment
    • National Insurance classes
    • Health and Social Care Levy
  • Taking on employees
    • First steps on employment
    • Employing staff for the first time
    • PAYE
    • The Real Time Information programme
    • PAYE codes
  • Expenses payments
    • Dealing with expenses
    • Tax relief on expenses
    • Expenses payments
    • Recording expenses
    • Travel expenses
    • Tax-free mileage rates
  • Benefits in kind
    • Dealing with benefits in kind
    • Company cars
    • Company vans
    • Employer-supported childcare
    • Relocation expenses and benefits
    • Tax-free benefits

Author

Sarah Laing

Sarah Laing is a Chartered Tax Adviser. Writing professionally since 1998, she joined CCH Editions as a Senior Technical Editor. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars.

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Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
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Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

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Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
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Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
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Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
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All you need for this year and more.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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