WorksheetsIntroduction to Payroll
Total questions: 10
Worksheet time: 5mins
Which of the following is deducted from gross pay to calculate net pay
Employer's NIC
Employee's NIC
Employer's Pension
Who collects the pension contributions and pays them to the pension provider?
Employee
Employer
Which amounts combined make up the HMRC liability?
Tax + Ee's NIC + Ers NIC + Ee's Pension
Tax + Ee's Pension + Er's NIC
Tax + Ee's NIC + Ers NIC
Tax + Ee's NIC
Boris receives an annual salary of £48,000 and pays a 4% employee pension contribution. What will his monthly pension deduction be?
4000
1,920
320
160
The wages control account should never have a balance b/d
True
False
Commission is included in Gross Pay
True
False
Which tax code should be used for a new employee who still has another job
Emergency code on a cumulative basis
Emergency code on a W1/M1 basis
Basic Rate (BR)
How many days must an employee wait before they can be paid statutory sick pay?
3 days
5 days
7 days
0 days
Professional membership fees (such as an AAT subscription) reduce the amount of tax that an employee pays
True
False
For the pay period 6 April - 5 May 2022 when must the employer pay their HMRC liability by if paying electronically and on a monthly basis?
19th May 2022
22 May 2022
19th June 2022
22nd June 2022
