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EXPENSES AND BENEFITS: CASH SUM PAYMENTS TO EMPLOYEES Skip contents CONTENTS * Overview * Rules for business expenses * Rules for private expenses * Scale rate payments * Round sum
allowances * Technical guidance ROUND SUM ALLOWANCES If you provide a set amount of cash for employees regardless of how they spend it, this is known as a ‘round sum allowance’. This counts
as earnings, so you’ll need to: * add the full amount of the round sum allowance to the employee’s other earnings when deducting and paying Pay As You Earn (PAYE) tax through payroll * add
the amount of the round sum allowance - minus any specific business expenses covered by it - to the employee’s other earnings when deducting and paying Class 1 National Insurance through
payroll Previous : Scale rate payments Next : Technical guidance View a printable version of the whole guide
