老师请问在计算class 1NIC的时

【提问内容】老师请问在计算class 1NIC的时候，employer 的earning 具体指什么，是除了benefit 之后其他的employment income 是吗，也包括bonus 和expenses allowance吗。谢谢老师

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【回复内容】您的问题答复如下：


我给您总结了一下，希望对您有帮助：

Earnings
1."Earnings" broadly comprise gross pay, excluding benefits which cannot be turned into cash by surrender (e.g. holiday). Earnings also include payments for use of the employee"s own car on business oveer the approved amount of 45p per mile.

2.Certain payment are exempt. In general the income tax and NIC exemption mirror one another.

3.An expense with a business purpose is not treated as earnings.

4.In general, non cash vouchers are subject to Class 1 NICs, however, the following are exempt:
①Childcare vouchers up to the amount exempt from income tax;
②Any other voucher which is exempt from income tax.



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