Global Payroll All Hands - Jan 2023

True or False. The payment or earnings period at which an employee is paid should be prescribed in the contract of employment.

• True

• False

What is the National Insurance category letter for an employee who has reached the State Pension Age?

• V

• A

• J

• C

This form shows how much tax you’ve paid on your salary so far in the tax year. This is issued when you stop working for your employer.

• P45

• P46

• P60

• P11D

Who is responsible for identifying whether an individual is a worker for minimum wage purposes?

• HMRC

• The Department for Work and Pensions

• The employer

• The worker

The tax year starts on?

• 5 April annually

• 6 April annually

• 1 April annually

• 1 January annually

Which of the following takes highest priority in the sequence of deductions?

• Recovery of an Overpayment

• National Insurance contributions

• Charitable Payroll Giving

• Student Loan Deductions

What is the Emergency Tax Code for Tax Year 2022-23?

• 0T

• NT

• 1257L W1/M1

• 1257L Cumulative

True or False. In Sick Leave, a Period of Incapacity for Work (PIW) must be formed every time for in order for linking to occur.

• True

• False

Female employees can take up to how many weeks of Statutory Maternity Leave?

• 26 weeks

• 28 weeks

• 52 weeks

• 48 weeks

The Deduction from Earnings Order’s (DEO) purpose is the

• Court Fines

• Maintenance of Civil Debts

• Collection of Benefit Overpayments

• Collection of Child Maintenance