Deductions from pay

Multiple Choice

What class of NI is paid by employees?

• Class 1

• Class 1A

• Class 2

• Class 4

Multiple Choice

Who pays class 1A NI?

• Employees

• Employees and employers

• Employers

• Self employed

Multiple Choice

When is class 1A NI due on payrolled benefits?

• With the PAYE in the month paid

• At the start of the tax year on expected benefits

• By the 22nd July

• By the 22nd October

Multiple Choice

What does the P in PSA stand for?

• PAYE

• Payroll

• Pension

• Protected

Multiple Choice

Employees under 16

• Complete

• Partial

• No e

Multiple Choice

Employees over state pension age

• Complete

• Partial

• No exemption

Multiple Choice

Death in service

• Complete

• Partial

• No exemption

Multiple Choice

Apprentice age 26

• Complete

• Partial

• No exemption

Multiple Choice

Veteran (first six months)

• Complete

• Partial

• No exemption

Multiple Choice

Occupational pensioner aged 50

• Complete

• Partial

• No exemption

Open Ended

How is the correct NI category set up on your systems?

Open Ended

How are NI categories updated for change of circumstances?

Multiple Choice

What are the correct NI categories for this group of employees:

A man born in 1970

A woman with a valid CA4139

A man aged 20

A women born on 1 Jan 1945

• A, E, M, C

• A, B, M, C

• A, B, H, C

• A, J, M, C

Multiple Choice

What does PT standard for in relation to National Insurance?

• Pay threshold

• Primary threshold

• Pension threshold

• Protected threshold

Poll

Which of these class as earnings for class 1 NI?

• SMP

• Overtime

• Redundancy

• Genuine business expenses

• Company car

Multiple Select

Which of these are deducted from gross pay before NI is calculated?

• Tax

• Pension contributions

• Share incentive plan

• Charitable giving

Multiple Choice

What is the basic earnings period for NI?

• A day

• A week

• A month

• A year

Assessment questions and NI rates:

You will not be penalised for using either 10% or 12% for questions with January, February or March 2024

Multiple Choice

Which of these would not be a valid NI number for submission on an FPS?

• JT 16 04 05 A

• JT 16 04 05

• JT 16 04 05 E

• Blank

Multiple Choice

An employee provides a copy of their birth certificate as proof that they are over State Pension age. Is this acceptable evidence?

• Yes

• No

Open Ended

What action do you take if an employee starts without an NI number

Open Ended

List some voluntary deductions you have on your payrolls

Multiple Choice

What legislation covers the right to be given a payslip?

• Income Tax (Earnings and Pensions) Act 2003

• Employment Rights Act 1996

• Equality Act 2010

• Fair Labour Standard Act 1938

Multiple Choice

Who issues DEAs?

• Child Maintenance Service

• Local courts

• DWP

• HMRC

Multiple Choice

What is the amount that can be deducted from employees in relation to adminstration of attachments?

• £1 per pay period

• £1 per deduction

• £2 per pay period

• £2 per deduction

​

Multiple Choice

How many different ways are there for an employer to be notified to start taking student loan deductions from an employee?

• 1

• 2

• 3

• 4

Multiple Choice

What plan type should be operated if a P45 notifies you of a student loan for any employee?

• Plan 1

• Plan 2

• Plan 4

• None until HMRC have advised

Multiple Choice

Which type of order halts the deduction of student loans?

• DEA

• Child maintenance

• EAO

• CTAEO