Expenses and benefits: cash sum payments to employees

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Rules for private expenses

Private expenses are anything that does not count as a business expense, for example the cost of any travel that is not necessary for your employee to do their job.

If you cover the costs of private expenses, this counts as earnings. You바카라 사이트檒l need to:

• add the amount to your employee바카라 사이트檚 other earnings
• deduct and pay Pay As You Earn (PAYE) tax and Class 1 National Insurance through payroll

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