Expenses and benefits: lost-time payments

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EXPENSES AND BENEFITS: LOST-TIME PAYMENTS Skip contents CONTENTS * Overview * What's exempt * What to report and pay * Technical guidance WHAT TO REPORT AND PAY If the lost-time payment


is more than an employee’s lost earnings, you must: * add this extra amount to your employee’s earnings * deduct and pay Class 1 National Insurance and PAYE tax through payroll Previous :


What's exempt Next : Technical guidance View a printable version of the whole guide