Payrolling benefits and Legislation Update

Outline the rules on statutory exemptions for business expenses

- Distinguish between the recently abolished dispensations and current exemptions

- Identify scale rates and bespoke scale rates

Administer PAYE Settlement Agreements (PSAs)

- Outline the current PSA process

- Calculating the grossed-up tax & Class 1B NICs due from PSAs

- Appreciate the current and future developments with PSA administration

Identify statutory exemptions

- Identify benefits exempt from tax & NICs

- Distinguish Extra-Statutory Concessions from other benefits

- Appreciate the conditions require for a benefit to constitute a trivial benefit

Summarise salary sacrifice & Optional Remuneration Arrangements (OpRA)

- Review salary sacrifice arrangements

- Classify Type A & Type B OpRAs

- Appreciate the interaction between OpRAs and payrolling of benefits

Explaining the payrolling of benefits

- Summarising the principles of payrolling benefits

- Identifying the changes to payrolling of benefits from April 2016

Establish the implementation process for payrolling of benefits

- Outline the registration process for payrolling of benefits

- Identifying the appropriate benefits to payroll

- Identifying employees suitable to have benefits payrolled

- Appreciate the payrolled benefit details to record on payslips

Summarise further considerations for payrolled benefits.

- Linking “making good” payments into payrolled benefits

- Solving errors with payrolled benefit figures reported

- Administer leavers with payrolled benefits