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3
|
Corrected an earlier payroll report
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4
|
Employee who’s either paid less than £112 or has worked with you less than a week
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|
5
|
Payment subject to Class NICs but P11d/P9D for tax
|
|
6
|
You pay your employee based on their work on the day (for example, harvest workers paid based on how
|
|
7
|
You’re an overseas employer paying an expat employee, or you pay them through a third party
|
|
8
|
You pay your employee in shares at less than market value
|
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9
|
You make any other non-cash payment (for example, vouchers or credit tokens) to your employee
|
