| Edition |
Sixth edition. |
| Description |
1 online resource (436 pages) |
| Physical Medium |
polychrome |
| Description |
text file |
| Contents |
List of abbreviations; 1 Cash Bonus Plans, "Golden Hellos" and Phantom Shares; 1.1 Cash Bonus Plans; 1.1.1 Description; 1.1.2 Disclosure; 1.1.3 Tax Treatment of Employee; 1.1.3.1 Receipts Basis; 1.1.3.1.1 Actual Payment or Payment on Account; 1.1.3.1.2 Unconditional Entitlement to Payment; 1.1.3.1.3 Crediting the Bonus in the Accounts; 1.1.3.1.4 Bonus Determined Before End of Performance Measurement Period; 1.1.3.1.5 Bonus Determined Following End of Performance Measurement Period; 1.1.3.2 PAYE; 1.1.3.3 NIC; 1.1.3.4 Reporting; 1.1.4 Tax Treatment of Employer. |
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1.1.4.1 Corporation Tax Deductibility1.1.4.2 NIC; 1.1.4.3 Reporting; 1.1.5 Accounting Treatment; 1.1.6 Summary of Advantages and Disadvantages of Cash Bonus; 1.2 Golden Hellos; 1.2.1 Description; 1.2.2 Disclosure; 1.2.3 Tax Treatment of Employee; 1.2.4 Tax Treatment of Employer; 1.3 Phantom Share Plans; 1.3.1 Description; 1.3.2 Disclosure; 1.3.3 Tax Treatment of Employee; 1.3.4 Tax Treatment of Employer; 1.3.5 Accounting Treatment; 1.3.6 Summary of Advantages and Disadvantages of Phantom Share Schemes; 2 Non-Cash Benefits; 2.1 Taxation of Benefits: General Rules; 2.2 Flexible Benefits. |
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2.3 Exempt Employee Shareholder Shares2.4 Incentive Award Schemes; 2.5 Cars; 2.6 Healthcare and Medical Benefits; 2.7 Life Assurance; 2.8 Childcare Vouchers; 2.9 Workplace Nurseries; 2.10 Nurseries outside the Workplace; 2.11 Workplace Meals; 2.12 Mobile Telephones; 2.13 Vouchers; 2.14 Pensions; 2.15 Job-related Accommodation; 2.15.1.1 Necessary for the Performance of Duties; 2.15.1.2 Customary and for the Better Performance of Duties; 2.15.1.3 Security Threat; 2.15.1.4 Payment of Additional Accommodation Costs; 2.16 Accommodation that is Not Job-Related; 2.16.1.1 First £75,000. |
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2.16.1.2 Properties costing more than £75,0002.16.1.3 Properties Acquired More than Six Years Ago; 2.16.1.4 Payment of Additional Accommodation Costs; 2.17 Recreational Facilities; 3 Registered Pension Schemes; 3.1 Introduction; 3.2 Description; 3.3 Disclosure; 3.4 Regulatory Treatment; 3.5 Tax Treatment of Member; 3.5.1.1 Tax Relief on Employee Contributions; 3.5.1.1.1 Relief at Source; 3.5.1.1.2 Relief under net pay arrangements; 3.5.1.1.3 Gross Payments; 3.5.1.1.4 Transfers from SIP and SAYE; 3.5.1.2 Employer Contributions; 3.5.1.3 Annual Allowance Charge; 3.5.1.4 Lifetime Allowance Charge. |
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3.5.1.4.1 More than one benefit crystallisation event3.5.1.5 Lump Sum Payments; 3.5.1.5.1 Pension Commencement Lump Sums; 3.5.1.5.1.1 Date of Payment; 3.5.1.5.1.2 Excluded Lump Sums; 3.5.1.5.2 Limit on Tax-Free Lump Sum; 3.5.1.5.3 Serious Ill-Health Lump Sums; 3.5.1.5.4 Refund of Excess Contributions Lump Sums; 3.5.1.5.5 Short Service Refund Lump Sums; 3.5.1.5.6 Uncrystallised Funds Lump sum death benefits; 3.5.1.5.7 Winding-Up Lump Sum and Death Benefits; 3.5.1.5.8 Trivial Commutation Lump Sum and Death Benefit; 3.5.1.5.9 Lifetime Allowance Excess Lump Sum. |
| Note |
3.5.1.5.10 Charity Lump sum death benefit. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Employee fringe benefits -- Law and legislation -- Great Britain.
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Employee fringe benefits -- Law and legislation. |
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Great Britain. |
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Executives -- Salaries, etc. -- Law and legislation -- Great Britain.
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Executives -- Salaries, etc. -- Law and legislation. |
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Incentives in industry -- Law and legislation -- Great Britain.
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Incentives in industry -- Law and legislation. |
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Employee fringe benefits -- Taxation -- Law and legislation -- Great Britain.
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Employee fringe benefits -- Taxation -- Law and legislation. |
| Genre/Form |
Electronic books.
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| Other Form: |
Print version: Anderson, Jackie. Employee Reward Structures : (Sixth Edition). Portland : Spiramus Press, ©2017 9781910151389 |
| ISBN |
9781910151396 (electronic book) |
|
1910151394 (electronic book) |
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