Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 12 Jul 2022 15:32:27 GMT by Inquisitive1 Q
How do you pay an accrued bonus 6 months after the employee leaving date? Er's NIC and Ees deductions to be accounted for. Suggestion most welcome
Posted Mon, 18 Jul 2022 10:17:22 GMT by HMRC Admin 10
Hi
A bonus payment is classed as a standard payment and is subject to normal tax and national insurance deductions.
You should follow the payment after leaving rules and add the payment to the payroll.
The guidance can be found at section 1.14 in the CWG2 here:
2022 to 2023: Employer further guide to PAYE and National Insurance contributions
Thankyou.
Regards.

You must be signed in to post in this forum.