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Accounting for Wages

Beschreibung

Teaching Aid to accompany AAT2 accounting for payroll
Liz Barraclough
Mindmap von Liz Barraclough, aktualisiert more than 1 year ago
Liz Barraclough
Erstellt von Liz Barraclough vor mehr als 9 Jahre
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Zusammenfassung der Ressource

Accounting for Wages
  1. Gross Pay
    1. Basic
      1. Overtime
        1. Overtime Rate
          1. Overtime Premium
          2. Shift Allowance
            1. Bonus
              1. Holiday Pay
                1. Fuel Allowance
                  1. Sick Pay
                    1. Maternity Pay
                      1. Paternity Pay
                        1. Commission
                          1. Piece Work
                            1. Basic - per unit
                              1. Differential - over so many units
                              2. Time in Lieu
                              3. Deductions
                                1. National Insurance Contributions employees
                                  1. Income Tax PAYE
                                    1. Trade Union Subs
                                      1. Student Loan
                                        1. CSA Child Support
                                          1. CIS (Building)
                                            1. Employees Pension Contributions
                                              1. Court Fines
                                                1. Save as You Earn
                                                  1. Give as You Earn
                                                    1. Child care
                                                    2. Net Pay
                                                      1. Net Pay = Gross Pay Less Deductions
                                                      2. On costs
                                                        1. Employers Pension Contributions
                                                          1. Employers National Insurance Contributions
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