Posted by Claire Craig, Last modified by Claire Craig on 21/02/19 16:07
LEVY EARNINGS are not based purely on Total Pay or Gross Taxable pay due to the criteria in which the levy earnings are calculated from and so are dependant on |
1. The Employee's NI Code
2. The type of Pension Scheme an employee contributes to and the qualifying earnings set against this
3. Whether an employee is a director
4. Salary sacrifice etc.,.
5. Whether a payment element is Ni'able or if a deduction element is deducted before NI is calculated
all has an impact on the levy earnings figure.
Below link to HMRC explaining what counts as a PAYBILL