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Employment tax by Mind Map: Employment tax

1. NIC

1.1. Employer Secondary class 1

1.1.1. 8,122 @ 0%

1.1.2. balance @ 13.8%

1.1.3. NB slalary/bonuses - NOT benefits

1.2. Class 1A

1.2.1. Benefit in kind figure

1.2.2. ALL at 13.8%

2. Tax free benefits

2.1. One mobile phone per employee

2.2. Annual party £150 per head

2.3. Childcare vouchers

2.4. Employer pension contributions

2.5. relocation up to £8,000

2.6. ???????

3. Loans to employees

3.1. Below £10,000 exempt

3.2. Average method x ORI

3.3. ORI = 3%

3.4. Strict method x ORI

3.5. Benefit is interest calc

3.6. Watch dates!!!!!!!!!!!

4. Car benefit

4.1. ???????

4.2. Car Fuel benefit

5. Living accomodation

5.1. ??????

6. Employed v self employed

6.1. What are the tests

7. Van benefit/van fuel benefit