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Payroll, Remuneration and Benefits

Edmund Moynihan, Richard Hendry, Mike Nicholas, Neil Booth, Roger Self, Robert Maas

ISBN13: 9781860122538

ISBN: 1860122531

Published: July 1996

Publisher: LexisNexis Butterworths

Format: looseleaf / ring bound

Price: Out of print

This pay and benefits reference source provides analysis and discussion of the legal issues surrounding remuneration. It examines the impact of employment law, social security and tax on pay and benefits. This work contains, along with numerous illustrative examples: a complete guide to Class 1 and Class 1A NICs law and practice; broad and detailed coverage of SMP and SSP; and a comprehensive guide to the taxation of employments and tax case law relating to Schedule E.

Contents:: Part 1 Law and employments: the legal framework; payee status; payroll law; pay schemes; attachments of earnings; pension contributions; voluntary deductions.; Part 2 National Insurance contributions in employments: age exception; aggregation of earnings; categorization; class 1 contributions - employed earners; class 1A contributions - employers, re car and fuel; company directors; contracted-out employment; death of contributor; deferment of payment; earnings; earnings periods; overseas matters; reduced liability election.; Part 3 Taxation of employments: introduction; the basic rules; the meaning of emoluments; employed or self-employed; expenses; benefits in kind; benefits in kind in relation to cars and vans; benefits in kind in relation to accommodation; other benefits; pension provision; termination payments and signing on fees; foreign nationals working in the UK; working overseas; employee shareholdings; approved share option and profit-share scheme; employee share-ownership trusts; profit-related pay; miscellaneous.; Part 3 Statutory sick pay and statutory maternity pay: SSP - the basics; SSP - eligibility and entitlement change-over form and leaver's statement; SSP - notification and evidence requirements; payments of SSP; SSP - reimbursement by DSS; SSP - records; SSP - case studies; SMP - the basics; SMP - eligibility and evidence requirements; payment of SMP; SMP - reimbursement; SMP - records; SMP - case studies; disputes, appeals and reviews; mistakes, offences and defaults; employment - special situations.