HMRC has published the rates and thresholds to be used when operating payrolls and providing expenses and benefits to employees, for tax year 2021-22.
This includes:
PAYE tax and Class 1 National Insurance contributions
Tax thresholds, rates, and codes
Class 1 National Insurance thresholds
Class 1 National Insurance rates
Class 1A National Insurance: expenses and benefits
Class 1A National Insurance: termination awards and sporting testimonial payments
Class 1B National Insurance: PAYE Settlement Agreements (PSAs)
National Minimum Wage
Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
Statutory Sick Pay (SSP)
Student loan and postgraduate loan recovery
Company cars: advisory fuel rates
Employee vehicles: mileage allowance payments
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