Knowledgebase: Pegasus Opera
Apprentice Levy
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 https://www.gov.uk/hmrc-internal-manuals/apprenticeship-levy/alm07000 | |
|
Comments (0)