EMPLOYMENT INCOME 0.0 / 5 ? AccountingEMPLOYMENT INCOMEOtherOther Created by: MillieCreated on: 29-04-18 08:37 CONTRIBUTIONS BY AN EMPLOYER TO A REGISTERED PENSION SCHEME EXEMPT 1 of 34 TRIVIAL BENEFITS AND LIMITS EXEMPT (£50 EMPLOYEES £300 DIRECTORS) 2 of 34 PENSION ADVICE TO £150 PER TAX YEAR EXEMPT 3 of 34 CHILDCARE FACILITIES RUN BY OR ON BEHALF OF THE EMPLOYER EXEMPT 4 of 34 CHILDCARE PAYMENTS EXEMPT - BASIC RATE £55 PER WEEK, HIGHER RATE £28 PER WEEK, ADDITIONAL RATE £25 PER WEEK 5 of 34 TELEPHONE EXEMPT 6 of 34 FREE/SUBSIDISED MEALS IN A CANTEEN FOR ALL STAFF EXEMPT 7 of 34 SOCIAL EVENTS EXEMPT £150 PER YEAR 8 of 34 ENTERTAINMENT PROVIDED BY A THIRD PARTY EXEMPT 9 of 34 NON-CASH GIFTS FROM THIRD PARTIES £250 PER DONOR, EXEMPT 10 of 34 PARKING SPACE AT WORK EXEMPT 11 of 34 STAFF SUGGESTION SCHEME UP TO £5,000 EXEMPT 12 of 34 WORK RELATED TRAINING COURSES EXEMPT 13 of 34 SPORTS AND RECREATION FACILITIES AVAILABLE TO EMPLOYEES BUT NOT THE PUBLIC EXEMPT 14 of 34 WORK FROM HOME ALLOWANCE £4 PER WEEK EXEMPT 15 of 34 PERSONAL INCIDENTAL EXPENSES WHILST THE EMPLOYEE IS REQUIRED TO STAY AWAY £5 IN UK £10 OVERSEAS EXEMPT 16 of 34 REIMBURSEMENT OF OWN VEHICLE USE 45PPM EXEMPT 17 of 34 OVERSEAS MEDICAL EXPENSES WHEN WORKING ABROAD EXEMPT 18 of 34 LOANS NOT EXCEEDING £10,000 PER TAX YEAR EXEMPT 19 of 34 COST OF OFFICIALLY RECOMMENDED MEDICAL TREATMENT TO HELP THE EMPLOYEE GET BACK TO WORK £500 PER YEAR EXEMPT 20 of 34 HEALTH SCREENING ASSESSMENT OR MEDICAL CHECK UP ONE PER YEAR, EXEMPT 21 of 34 EYE TESTS AND GLASSES FOR EMPLOYEES USING VDU EXEMPT 22 of 34 NON-CASH LONG SERVICE AWARDS IN RESPECT OF AT LEAST 20 YEARS SERVICE NOT EXCEEDING £50 PER YEAR OF SERVICE, EXEMPT 23 of 34 REMOVAL EXPENSES IF THE EMPLOYEE HAS TO RELOCATE £8,000 EXEMPT 24 of 34 USE OF BICYCLES OR CYCLISTS SAFETY EQUIPMENT EXEMPT 25 of 34 WORKS BUSES AND SUBSIDIES TO PUBLIC BUS SERVICES EXEMPT 26 of 34 JOB RELATED ACCOMMODATION EXEMPT 27 of 34 CASH VOUCHERS EXCHANGEABLE FOR CASH THE SUM OF MONEY FOR WHICH THE VOUCHER IS CAPABLE OF BEING EXCHANGED 28 of 34 CREDIT TOKENS (E.G. CREDIT CARD) THE COST OF PROVIDING THE BENEFIT LESS ANY CONTRIBUTIONS MADE BY THE EMPLOYEE IS THE TAXABLE AMOUNT 29 of 34 VOUCHERS EXCHANGEABLE FOR GOODS AND SERVICES (E.G. BOOK TOKENS) TAXABLE AMOUNT IS THE COST TO THE EMPLOYER OF PROVIDING THE BENEFIT, LESS ANY AMOUNT PAID BY THE EMPLOYEE 30 of 34 FUEL BENEFIT (CARS) £22,600 X CAR BENEFIT % 31 of 34 VANS FOR PRIVATE USE ANNUAL BENEFIT OF £3,230 AND IF THE VAN IS ZERO EMISSIONS IT IS £646 32 of 34 FUEL BENEFIT (VANS) £610 PER YEAR 33 of 34 ASSETS FOR PRIVATE USE THE TAXABLE BENEFIT IS THE HIGHER OF 20% OF MARKET VALUE OR THE RENT PAID BY THE EMPLOYER (MUST BE MORE THAN 45% USE) 34 of 34
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