WorksheetsDeductions from pay tutorial
Total questions: 30
Worksheet time: 29mins
Which of these is NOT a type of lawful deduction?
Statutory
Contractual
Recovery
Voluntary
Which of these is a voluntary deduction?
Student loan
Season ticket loan
Attachment of earning order
Class 1 NIC
Which of these could NOT be a contractual deduction?
Pension
Holiday pay
Union subscription
DBS check
What legislation covers the provision of payslips?
Income Tax (Earnings and Pensions) Act 2003
Equality Act 2010
Workers Pay Act 1996
Employment Rights Act 1996
Which of these is not legally entitled to a payslip?
Police officer
Paramedic
Firefighter
Coastguard
When are Class 1A NI contributions due to be paid to HMRC by?
19th April
31st May
6th July
22nd July
Class 1B is payable when there is a...
PDA
PSA
PRS
PMS
National Insurance for those over State Pension Age is an example of
Complete exemption
Partial exemption
What NI category has NOT got an age related restriction?
B
C
H
M
What NI category: 30yr old man in a pension scheme
A
B
C
J
What categories: employee with a deferment certificate
M or Z
J or X
J or Z
A or J
Employer NI is...
Primary
Secondary
What is the employer's standard rate of NI 2019-20?
12%
12.8%
13.8%
2%
What rate of NI is paid above the UEL by the employee?
1%
2%
12%
13.8%
Which of these would NOT have NI deducted from it?
Statutory Maternity Pay
Redundancy pay
Overtime
Car allowance
Which of these would be deducted from gross to arrive at NICable pay?
Pension contribution
Share Incentive Plan
Payroll Giving
Income tax
What is the basic earnings period for NI?
A day
A week
A month
A year
What is the total NI due on Morgan's pay?
(a)
What is the total NI due using attribution?
(a)
A CTAEO is an example of what type of deduction?
Contractual
Statutory
Voluntary
Unlawful
Which of these are NOT a valid deduction to arrive at attachable earnings?
Student loan
Tax
AVCS
Payroll giving
Which of these does NOT count as earnings for calculation of a DEO?
Salary
Commission
SSP
SAP
What administration fee can an employer deduct in respect of operation of an attachment order?
£0
£1
£2
£10
Which of these is NOT ALWAYS deducted when calculating attachable earnings?
Tax
Pension contributions
Student loan
National Insurance
What is the total admin fee which could be charged on this?
4
5
7
8
What is the default student loan plan if the employee has not given this information?
Plan 1
Plan 2
No deduction, insufficient information
Plan 4
Which of these is NOT a student loan plan?
1
2
3
4
Which of these would be a valid student loan deduction?
£1.23
£62.38
£15.00
£425.36
What percentage deduction is made for student loans?
6%
9%
12%
13.8%
Was your knowledge recall in this session...
Worse than expected
About as expected (not great!)
About as expected (fairly good)
Better than expected
