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1857782
Accounting for Wages
Description
Teaching Aid to accompany AAT2 accounting for payroll
No tags specified
gross pay
net pay
deductions
on costs
paye
gaye
union subscriptions
saye
smp
ssp
aat2
ba (hons) 2:1 cert ed pgce
Mind Map by
Liz Barraclough
, updated more than 1 year ago
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Created by
Liz Barraclough
almost 10 years ago
52
0
0
Resource summary
Accounting for Wages
Gross Pay
Basic
Overtime
Overtime Rate
Overtime Premium
Shift Allowance
Bonus
Holiday Pay
Fuel Allowance
Sick Pay
Maternity Pay
Paternity Pay
Commission
Piece Work
Basic - per unit
Differential - over so many units
Time in Lieu
Deductions
National Insurance Contributions employees
Income Tax PAYE
Trade Union Subs
Student Loan
CSA Child Support
CIS (Building)
Employees Pension Contributions
Court Fines
Save as You Earn
Give as You Earn
Child care
Net Pay
Net Pay = Gross Pay Less Deductions
On costs
Employers Pension Contributions
Employers National Insurance Contributions
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