单词 | Pay As You Earn |
释义 | Pay As You Earn When an employer fails to deduct (or deducts insufficient) PAYE or National Insurance contributions, the employer may be required to pay the deficit to HM Revenue and Customs under a AYE Settlement Agreement, which is given statutory force by the Income Tax (Earnings and Pensions) Act 2003 ss 703–707. The liability to pay under a Settlement Agreement is on the employer, not the employee. The employer has no right to collect from the employee PAYE that the employer failed to deduct, and the employer’s payment is not treated as additional income for the employee. https://www.gov.uk/paye-online • An introduction to PAYE for employers from the GOV.UK website |
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