Expenses and benefits: bank charges

As an employer, reimbursing or paying your employees바카라 사이트™ bank charges counts as earnings.

You will need to:

• add the payments to your employees바카라 사이트™ other earnings
• deduct and pay PAYE tax and Class 1 National Insurance through payroll

What바카라 사이트™s exempt

If your employees바카라 사이트™ bank charges are your fault (eg because you paid their wages late) and you pay or reimburse them, this doesn바카라 사이트™t count as earnings.

You won바카라 사이트™t need to report anything to HM Revenue and Customs (HMRC) or pay any tax or National Insurance.

Technical guidance

The following guides contain more detailed information: