Tables B to D (April 2008) Keep using Tables A 1993 issue - Pay Adjustment Tables

Transcription

1 Taxable Pay Tables Manual Method Tables B to D (April 00) Keep using Tables A 1 issue - Pay Adjustment Tables Use from April 00

2 Help and further guidance Help and further guidance about tax and National Insurance contributions (NICs) are available from the following sources. The Internet Go to Your Employer CD-ROM Most of the forms and guidance you will need are available to view or print from your CD-ROM. There are also forms you can complete and save on-screen. Your CD-ROM contains the following calculators: P calculator to check the P details of new employees P calculator that works out the amount of tax and NICs Car benefit and car fuel benefit calculator Collection of Student Loans calculator Statutory Payment calculators. There is a Learning Zone to help you understand topics such as Statutory Payments and Student Loan deductions. You will also find a Payroll Basics section designed to help new and less experienced employers understand what to do when employing someone for the first time. Employer Helpbooks Our Employer Helpbooks will help you understand and operate PAYE, NICs and other roll related matters. The Helpbooks are for guidance only. They are not comprehensive and have no legal force. There are also other leaflets and booklets that give further guidance, for example: CWG(00) Employer Further Guide to PAYE and NICs CWG(00) Class1A NICs on benefits in kind 0(00) Expenses and Benefits A tax guide. You can view, download and print the full range of Helpbooks, booklets and other forms and guidance from our website at or your Employer CD-ROM. Or you can order copies from the Employer Orderline: from our website at by fax by phone 07. Forms and guidance in Braille, large print and audio For details of employer forms and guidance in Braille, large print or audio call the Employer Orderline on 07 and ask to speak to the Customer Service Team. Yr Iaith Gymraeg Ffoniwch i dderbyn fersiynau Cymraeg o ffurflenni a chanllawiau. By phone - Employer Helplines (We may record calls for quality and training purposes.) New employers and New Employer Helpline employers with less than years roll experience Monday to Friday 0:00 0:00 Saturday and Sunday 0:00 17:00 Employers with more than Employer Helpline years roll experience Monday to Friday 0:00 0:00 Saturday and Sunday 0:00 17:00 Employers who are deaf or Textphone hard of hearing (You must have specialised equipment such as Minicom to use this service.) A list of Helplines and opening hours is available: on our website at on your CD-ROM, and in your Employer Bulletin. Your HM Revenue & Customs office Your own HM Revenue & Customs office can also help you. All our office contact details are on our website at When contacting us please tell us your employer reference. You will find it on correspondence from your HM Revenue & Customs office. In person We can offer you education and support on all aspects of your roll explaining: what you need to do the deadlines you need to meet the forms you need to fill in the records you need to keep. We also have a range of workshops which are free of charge on many roll topics. You can get further information about the workshops from our website at or you can call the: New Employer Helpline on Employer Helpline on Online services For details about our online services: go to helpdesk@ir-efile.gov.uk phone 0 0 open 7 days a week 0:00 0:00.

3 Annual Rates Tax Rates Basic Rate 0% on income up to,00 Higher Rate 0% on income over,00 Finding out which table to use Please ensure that you have disposed of your previous Tax Tables. Code BR always use only Table B on pages 7 and. Code D0 always use only Table D on page. All other codes follow the instructions below. Week 1/Month 1 Codes - always use the first line, against 1, in the column headed Week/Month. The Calculator Tables are printed separately. You may find these easier to use, but you will need a calculator. All tax and NIC tables are available on our website and on the Employer CD-ROM, or you can order them from the Employer Orderline. How to use Tables B monthly Example 1 - all codes except BR and D0 Employee s code is 1L The month is in Month Pay in the month is.00 Plus previous,7.00,00.00 Minus adjustment Table A figure at month code 1L 1,. 1,0. Rounded down to the nearest pound 1,0 You will already have used Pay Adjustment Tables A and completed your P up to and including column. If you need help to do this see Helpbook E1 Day-to-day roll. First use Table B on page 7 for the nearest round figure below 1,0, it is 1, Then use the yellow shaded part of Table B on page 7 for the remainder of 1,0, it is Tax on 1,00 from Table B 0.00 Plus tax on 0 from Table B 1.00 tax.00 Example code BR only Employee s code is BR The month is in Month Pay in the month is Plus previous,00.00,00.00 You do not need to use the Pay Adjustment Tables A for code BR. Therefore, tax is on the whole of the for this month.,00.00 Rounded down to the nearest pound,00 Take the P column figure, for example,,00 and either: use Tables B on pages 7 and, or multiply by 0.0 (0%),00 x 0.0 =

4 Monthly paid Column A Month Column B Use Tables B on pages 7 and If you do your roll on a monthly basis use this table. If it s weekly use the table on page. Work out which month the is for there is a chart on page of the Helpbook E1 Day-to-day roll. Pick the month you need from the month column in the table. Look at the figure in Column B. Is your employee s total less than or equal to the figure in Column B? If so, use Table B on pages 7 and. If your employee s total is more than the amount in Column B, use Tables C and D on pages and. Example You are working out the tax for Month. Your employee s total is 1,00 which is less than 1,17 in Column B. So, use Tables B on pages 7 and. Example You are working out the tax for Month. Your employee s total is 17,00 which is more than 1,17 in Column B. So, use Tables C and D on pages and.

5 How to use Tables B weekly Example all codes except BR and D0 Employee's code is 1L The week is in Week Pay in the week is 0.00 Plus previous 1,7.00,00.00 Minus adjustment Table A figure at week code 1L 1. 1,. Rounded down to the nearest pound 1, You will already have used Pay Adjustment Tables A and completed your P up to and including column. If you need help to do this see Helpbook E1 Day-to-day roll. First use Table B on page 7 for the nearest round figure below 1,, it is 1, Then use the yellow shaded part of table B on page 7 for the remainder of 1,, it is Tax on 1,0 from Table B 0.00 Plus tax on 1 from Table B.0 tax.0 Example code BR only Employee's code is BR The week is in Week Pay in the week is.00 Plus previous 1,0.00 1,00.00 You do not need to use the Pay Adjustment Tables A for code BR. Therefore, tax is on the whole of the for this month. 1,00.00 Rounded down to the nearest pound 1,00 Take the P column figure, for example, 1,00 and either: use Tables B on pages 7 and, or multiply by 0.0 (0%) 1,00 x 0.0 =

6 Weekly paid Column A Week Column B Use Tables B on pages 7 and If you do your roll on a weekly basis use this table. If it s monthly use the table on page. Work out which week the is for there is a chart on page of the Helpbook E1, Day-to-day roll. Pick the week you need from the week column in the table. Look at the figure in Column B. Is your employee s total less than or equal to the figure in Column B? If so, use Table B on pages 7 and. If your employee s total is more than the amount in Column B, use Tables C and D on pages and. Example 7 You are working out the tax for Week. Your employee s total is 1,00 which is less than 1, in Column B. So, use Table B on pages 7 and. Example You are working out the tax for Week. Your employee s total is 17,00 which is more than 1, in Column B. So, use Tables C and D on pages and.

7 7 Table B Tax on from 1 to 1,000 Table B To work out tax at 0%. Pages and tell you when to use these tables tax tax tax tax tax

8 Table B - continued To work out tax at 0%. Pages and tell you when to use these tables Table B Tax on from 1,0 to,00 tax tax tax tax Where the exact amount of is not shown add together the figures for two (or more) entries that make up the amount of to the nearest

9 Table C - monthly paid Page tells you when to use this table. Table C Employee paid at monthly rates Month Column 1 If total exceeds Column tax 7. 1,1. 1,70.00,0.,.,0.00 Add tax at 0% as shown in Table D on the amount by which the total to date exceeds the figure in column 1. Table C calculation Employee s code is 1L The is in month Pay in the month,00.0 Plus previous,. 1,1. Minus adjustment Table A figure at month code 1L 1,. 1.7 Round down to the nearest pound 1, Minus amount in column 1 for month, 7 01,0. Excess to be taxed at 0% 1,1 07 0,1.,10.00,7. Tax Due Tax on, from column, ,. Tax on 1,1 from tables D ,0.00 tax,770.

10 Table C - weekly paid Page tells you when to use this table. Table C Employee paid at weekly rates Week Column 1 If total exceeds Column tax ,0. 1,17.0 1,0. 1,.1 1,7.07 1, ,. 1,.,1.,.,.1,.7,1.,7.,7.0,00.,1.1,7.07,0.00,.,7.,.,.,1.1,.7,1.,.,7.0,70.,.1,07.07,10.00,.,.,.,7.,.1,.7,.,.,7.0,0.,.1,77.07,0.00 Add tax at 0% as shown in Table D on the amount by which the total to date exceeds the figure in column 1. Table C calculation Employee s code is 1L The is in week 1 Pay in the week 1.1 Plus previous,1.,77.7 Minus adjustment Table A figure at week 1 code 1L.7,777.0 Round down to the nearest pound,777 Minus amount in column 1 for week 1 7, Excess to be taxed at 0% 1,7 Tax Due Tax on 7, per column 1,7.07 Tax on 1,7 per tables D 71.0 tax,1.7

11 Table D - Tax at 0% Also to be used for Code D0. Pages and tell you when to use this table. Table D Taxable Tax Taxable Tax Taxable Tax Taxable Tax Pay Pay Pay Pay كف م مو م موط ف م قف ف ن ف للف 属 و ى ن م هىن مو مو مه مى م (م ) 属 ن ف مو م ف مو ف م قف ف. 属 مق ١ ط م فم

12 HMRC 1/07