Employee vs employer income tax - employment income Flashcards
(6 cards)
1
Q
salary, bonus, lump sum
A
employee: IT + class 1 primary
employer: class 1 secondary
2
Q
vouchers
A
employee: IT + class 1 primary
employer: class 1 secondary
3
Q
entertaining allowance
A
employee: IT
employer: none
4
Q
mileage payments
A
employee: IT + class 1 primary
employer: class 1 secondary
5
Q
reimbursed expenses
A
not taxable as no income received
6
Q
taxable benefits
A
employee: IT on all
employer: class 1A on all