Chapter 6

Question 1

The company must register with HMRC as an employer if

Answer 1

Employee paid about 123pw or 533pm
Employee receives pension
the employee receives company benefits

Question 2

examples of statutory data

Answer 2

Name
address
date of birth
gender
tax code
national insurance number
proof of right to work in the UK

Question 3

Examples of non-statutory data

Answer 3

marital status
rate of pay
fixed deductions
bank details
pay frequency
duration of contract

Question 4

Statutory payments

Answer 4

sick pay
maternity
paternity
adoption

Question 5

When will national insurance be paid

Answer 5

if earning over 1048 pm

Question 6

How much national insurance do employees pay

Answer 6

12%

Question 7

How much national insurance do employers pay

Answer 7

13.8% or 2% if an employee earns more than 4189

Question 8

Fully payment submission must show
List 5

Answer 8

business paye reference number
tax year report relates to
employee title
employee name
employee national insurance number
employee’s date of birth
employee gender
employee address
total taxable pay and deducted amount
student loans recovered to date
payment date and frequency
tax week/month
number of periods covered by payment
number of hours worked

Question 9

Charges if full payment submission is late

Answer 9

1-9 employees = 100
10-49 employees = 200
50-249 employees = 300
250+ employees = 400