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students
Class 1 NICs Exemption for Certain Apprentices and Students Coming to the UK – Repeal of Relief
Regulation 145(3) of the Social Security (Contributions) Regulations 2001 provides an exemption from Class 1 NICs for the first 52 weeks of employment for an employee who is not ordinarily resident in the UK in the following circumstances: Student Exemption – where the UK employment occurs during a vacation from a course of full time [...]
Corrections to CWG2 Employee Further Guide to PAYE and NICs
A number of amendments have been made to the CWG2 guidance for employers. HMRC has announced that an updated version of booklet CWG2 Employer Further Guide to PAYE and NICs is available to download. It shows “03/11” on the back cover. For employers who have obtained printed copies of the CWG2 from the Employer Orderline, [...]
Student Loan Deduction Threshold
The current £15,000 annual threshold for student loan deductions through the payroll was due for review by the last Government in 2011. The Coalition government decided instead to increase the threshold annually between 2012 and 2016 in line with inflation. The statutory changes for this have been made by means of amendments to the Education [...]
