Employment tax
by Ann-Louise Collins
1. Loans to employees
1.1. Below £10,000 exempt
1.2. Average method x ORI
1.3. ORI = 3%
1.4. Strict method x ORI
1.5. Benefit is interest calc
1.6. Watch dates!!!!!!!!!!!
2. Car benefit
2.1. ???????
2.2. Car Fuel benefit
3. Living accomodation
3.1. ??????
4. Employed v self employed
4.1. What are the tests
5. Van benefit/van fuel benefit
6. NIC
6.1. Employer Secondary class 1
6.1.1. 8,122 @ 0%
6.1.2. balance @ 13.8%
6.1.3. NB slalary/bonuses - NOT benefits
6.2. Class 1A
6.2.1. Benefit in kind figure
6.2.2. ALL at 13.8%