Advanced Payroll Processing 22-23

Poll

How are you feeling about this

• Pleased it's not an assignment

• Hate exams, would rather an assignment

• All assessment is evil

Multiple Choice

Who is not on our payroll system?

• Employees

• Directors

• Off payroll workers

• Self-employed

Multiple Choice

What acronym can we use to remember the areas tested for employment status?

• COWS

• RATS

• M

Multiple Choice

What is the maximum penalty for employing an illegal worker?

• £5,000

• £10,000

• £20,000

Multiple Choice

An expired passport be used as a document for a right to work check.

• True

• False

Multiple Choice

When does the NMW increase?

• 1st April

• 5th April

• 6th April

Multiple Choice

Which one is NOT a statutory pay review body?

• Prison Service Pay Review Body

• Medical Practioner Pay Review body

• Senior Salaries Review Body

Multiple Choice

What act covers discrimination legislation?

• Equal Pay Act

• Protection of Characteristics Act

• Equalty Act

Multiple Choice

What case law governs the recalculation of SMP due to a pay rise?

• Estoppel

• Alabaster

• Harpur Trust

Multiple Choice

Salary sacrifice is governed by tax law

• True

• False

Poll

Can bonuses be sacrificed?

• Yes

• No

Multiple Choice

Which of these no longer qualifies for tax exemption through salary sacrifice?

• Cycle to work scheme

• Ultra low emission vehicles

• Health screening

Multiple Choice

What legislation covers the legalities of deductions from pay?

• Employment Rights Act 1996

• Income Tax (Earnings and Pensions) Act 2003

• Working Time Regulations 1998

Multiple Choice

How long do employees have to make a claim for unlawful deduction from pay?

• Six weeks

• Three months

• One year

Multiple Choice

What principle may override legislation in relation to making deductions from pay?

• Gourley

• Alabaster

• Estoppel

Multiple Choice

What section of ITEPA covers exemptions and exclusions in relation to benefits?

• 401

• 104

• 62

Multiple Choice

What principle relates to the payment of damages?

• Gillespie

• Gourley

• Estoppel

Multiple Choice

Are restrictive covenants taxable?

• Yes

• No

Multiple Choice

What is the minimum service length to qualify for statutory redundancy pay?

• One year

• Two years

• Five years

Multiple Choice

What is the exemption limit under ITEPA section 403?

• £571

• £12570

• £30,000

Multiple Choice

What NI would be due on redundancy payments above £30,000?

• None

• Class 1A

• Class 1B

Multiple Choice

What does BP stand for in the PENP calculation?

• Basic pay

• Base period

• Bonus pay

Multiple Choice

What class of National Insurance do directors pay?

• Class 1

• Class 1A

• Class 2

Multiple Choice

End of year reconciliation needs to be done if what method of NI calculation is used?

• Annual

• Alternative

Multiple Choice

What return can only be used to correct year end data prior to 20-21?

• EPS

• EYU

• FPS

Multiple Choice

How is a small employer defined for statutory payment recovery purposes?

• Less than 50 employees

• NI liability less than £45,000

• Pay bill under £3m

Multiple Choice

By what date do P60s have to be provided by?

• 6th April

• 19th April

• 31st May

Multiple Choice

What type of National Insurance is due on PAYE Settlement Agreements?

• Class 1A

• Class 1B

• Class 1C

Multiple Choice

By what date do PAYE Settlement Agreements need to be agreed with HMRC by each year?

• 6th April

• 6th July

• 6th October