Chapter 3 - 3.2 - Voluntary Payrolling

Question 1

What may employers opt to do under voluntary payrolling?

Answer 1

Employers may opt to process benefits such as cars and medical insurance through the payroll

Question 2

How does the employer do this?

Answer 2

The employer reports the value of the benefits via the RTI system and treats the cash equivalent of the benefit like salary, so that the relevant tax is deducted under PAYE

Question 3

Of the taxable benefits examinable in POT, which cannot be processed through payroll?

Answer 3

Only employer provided living accommodation

Question 4

What may an employer choose?

Answer 4

Which benefits to payroll