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A - Payment in advance Sometimes you may pay an employee in advance. D - Previously deducted Sometimes the full amount of child support requested from an employee's wages may not be deducted because you made an advance payment. C - Ceased employment If an employee stops working for you, deduct child support only from the last full pay you gave them, and from any holiday pay owed. P - Protected earnings If you're unable to deduct the full amount of child support requested from an employee's wages due to protected net earnings, enter "P" as the variation code.

S - Short-term absences If an employee is off work on unpaid leave for a short period of time and you're unable to deduct any or all the child support requested, enter "S" as the variation code.

O - Other If none of the other variation codes can be used to explain why the child support deducted doesn't equal what was expected, enter "O" as the variation code.

PAYE deductions from salary or wages calculator. Pages in this section. Topics Tax codes and tax rates for individuals Paying deductions to Inland Revenue.

Moving between Inland Revenue sites. Continue to old site. Last updated: 15 Jul You can still contact us and get help. Contact us. Applications for the first 3 close on 1 December. Find out more. Employers and employees can use this calculator to work out how much PAYE should be withheld from wages.

You'll need to know details of the salary or wage for the pay period and the appropriate tax code. Payroll giving If you use myIR to file and pay PAYE, your business can also offer employees payroll giving — where they can donate money from their pay towards a charity approved by Inland Revenue. Common mistakes. Avoid these common PAYE pitfalls: Getting the calculations wrong — getting it right is important both for you and your employee. Use Inland Revenue's calculators to check.

Failing to contact Inland Revenue if you realise you've made a mistake — errors can usually be corrected pretty easily.

Rating form How helpful was this information? Additional comments. Related content More More. Test yourself on the difference between fringe benefits tax and employee allowances. Get started. Read on. When you make an adjustment to your Employment Information after it has already been paid and accounted for and resulted in a debit balance, you can pay this using the EMP or DED payment codes and the affected period.

Go to 'Returns and transactions' in your payroll account, and select the period. A credit balance will show in green with a minus sign next to it.

A debit balance will show in red. It can take up to 15 working days to process payments. We will reimburse any penalties or interest we charged you, as long as your payment was on time. Contact us if your payment is not showing after 15 working days.

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