Age limits

Apprentices under age of 25

Generally

Persons over pensionable age

Under age of 21

Calculation

Directors

Exact percentage method

Methods

Tables method

Cheque payments

Collection

Contracting-out

COMPS and COSRS

Generally

More than one employment

Not in all jobs

Deferment

Directors

Calculation

Earnings

Earnings period

New directors

Earnings period

Cessation

Changes in normal pay day

Commencement

Company directors

Employment rights payments

Generally

New employees

Official directions

Employed earners

Employees' earnings, calculation

Employer's

Rates

Employment allowance

Generally

Holiday pay

Married women

Monthly recording

More than one employment

New employees

PAYE, collection with

Payment

Primary

Rates

Threshold

Rates

Generally

Married women

Widows

Retrospective recategorisation

Returns

Secondary

Rates

Threshold

Widows

Year-end reporting

Real time information (RTI)