Category Archives: Employment (tax)

Travel and subsistence for Directors and employees

We summarise the main areas to consider in deciding whether tax relief for travelling and subsistence expenditure is available. If you are an employer or employee in the Co. Antrim area we, at Proactive Accounting, can advise you on the expense rules. Travelling and subsistence expenditure incurred by or on behalf of employees gives rise…

Pooled cars and vans

Proactive Accounting can advise employers in the Co. Antrim area on the use of pooled cars and vans. Here is an overview of the main considerations… Some employers, or groups of employers, find it convenient to have one or more cars or vans that are readily available for business use by a number of employees.…

Payslips

Employers in the Co. Antrim area should be aware of the legal requirements concerning payslips – here is the Proactive Accounting guide to the essentials… Most employees receive payslips and take them for granted, but what are the legal requirements? All workers, including those working part-time and temporarily, are entitled to receive a written payslip…

Payroll Real Time Information

The Real Time Information requirements are wide ranging and potentially onerous on employers. We provide a summary below. If your business is in the Co. Antrim area we, at Proactive Accounting, can help you to set up and run your payroll or we can run your payroll for you. We set out below details of…

Payroll – basic procedures

Here is an outline of what you need to do to set up and run your payroll.  If your business is in the Co. Antrim area we, at Proactive Accounting, can help you to set up and run your payroll or we can run your payroll for you. New Employer In order to set up…

National insurance

The National insurance contributions (NICs) regime is complex and represents a significant ‘tax’ on employers, employees and the self employed. It is very easy not to pay the correct amount of contributions. If your business is in the Co. Antrim area we, at Proactive Accounting, can advise you on NICs and help you with any…

Homeworking and tax relief for employees

Homeworking is the norm for many employees but how do the rules work with regard to the tax and what expenses are deductible? If you are an employer or employee in the Co. Antrim area we, at Proactive Accounting, can advise you on the expense rules. Working from home may be an attractive option for…

Employer supported childcare

Childcare and employer provided childcare vouchers are very popular with both employers and employees alike. If your business is in the Co. Antrim area or you are employed in the area we, at Proactive Accounting, can advise you on the exemptions available for employer supported childcare. Employer Supported Childcare (ESC), commonly by way of childcare…

Employment benefits

We consider some of the main benefit rules that apply to directors and employees. If your business is in the Co. Antrim area or you are employed in the area we, at Proactive Accounting, can advise you on the benefit rules. Today the remuneration of many directors and employees comprises a package of salary and…

Cars for employees

These are commonly referred to as company cars and are taxed by reference to the list price of the car but graduated according to the level of its carbon dioxide (CO2) emissions. We outline the main areas to consider and the tax and national insurance implications. If your business is in the Co. Antrim area…