C

    PAYE and NIC - National Insurance contributions - Contributions for employees - Class 1 contributions - Income liable - Items included in earnings - 43230

    The following table shows the tax and Class 1 NIC consequences for the most commonly met employment situations, although where an item falls within the trivial benefits exemption (¶27410), no...

    PAYE and NIC - National Insurance contributions - Contributions for employees - Class 1A contributions - Exclusions - 43660

    The following benefits are excluded from liability: Exemption Details ¶¶ Earnings subject to Class 1 NIC ¶43205+ Exempt benefits for employment income purposes Including items falling within...

    Unexpected voucher scheme extension: is it worthwhile?

    Childcare voucher schemes were supposed to close to new applicants on 5 April 2018, but were extended for a further six months. Should your clients consider using one and, if so, how can you...

    Employer scheme deadline delayed

    Out of the blue HMRC has announced a temporary reprieve for employers and their staff who want to take advantage of childcare voucher and similar schemes. What’s the full story?

    Last call for employer childcare schemes

    Last call for employer childcare schemes..Employer schemes. If you’re a director or employee you only have a few weeks to join your employer’s childcare voucher scheme and take advantage...

    Tax free and subsidised childcare - what’s the latest?

    Tax free childcare has been delayed by court action and amended in the Autumn Statement. It’s now scheduled to be introduced in 2017. When it arrives how and when will it affect employer childcare schemes?

    Should clients move over to the new childcare scheme?

    A director shareholder client’s company gives him childcare vouchers as part of his remuneration package. With the new tax-free childcare scheme to start in 2015, would he be better off switching...

    The new tax-free childcare deal

    Last year a new tax-free allowance for childcare costs was announced. Following consultation it’s now been made more generous. In view of this should you be scrapping your company’s childcare...