Amount of

Basis of liability

Agreement with HMRC

Chargeable emoluments

Generally

Internationally mobile employees

Timing of agreement

Calculation

Fractional amounts

Generally

Cessation of business

Chargeable earnings

Class 1 liability

Collection

Combined collection with tax

Decisions relating to contributions

Deductible expenses

Enforcement

Exception from liability

General provision

Generally

Interest

Interest payments

Internationally mobile employees

Mergers

Migrant workers

Not properly paid

Office of Tax Simplification (OTS)

Overdue, interest on

Paid in error

PAYE settlement agreements (PSAs) simplification

Changes from April 2018

Generally

PAYE settlement agreements, meaning

Payment

Failure to make payments on time, penalties

Generally

Penalties

Percentage level

Rates

Records

Recovery

Remission of interest for official error

Repaid, interest on

Repayment

Repayment of interest

Reporting

Return of contributions paid in error

Generally

Two-year time limit for refund

Returns

Statutory adoption pay

Statutory maternity pay

Statutory paternity pay

Statutory sick pay

Takeovers