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e. Founded in 1904, the Association of Chartered Certified Accountants ( ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). It has 240,952 members and 541,930 future members worldwide. ACCA's headquarters are in London with principal administrative office in Glasgow.
The Middle Class Tax Relief and Job Creation Act of 2012 ( Pub. L. 112–96 (text) (PDF), H.R. 3630, 126 Stat. 156, enacted February 22, 2012 ), also known as the " payroll tax cut", was an Act of the United States Congress. The bill was passed by the U.S. House of Representatives on February 17, 2012 by a vote of 293‑132, and by the Senate ...
Payroll giving. Payroll Giving, Workplace Giving or Give As You Earn ( GAYE) is a scheme for UK taxpayers to donate money to UK Registered Charities. [1] Introduced in 1987, Payroll Giving allows employees to make donations to the UK registered charity of their choice directly from their gross pay, with no tax deduction for the charity to claim ...
The tax is paid by employers based on the total remuneration (salary and benefits) paid to all employees, at a standard rate of 14% (though, under certain circumstances, can be as low as 4.75%). Employers are allowed to deduct a small percentage of an employee's pay (around 4%). [7] Another tax, social insurance, is withheld by the employer.
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Employment website. An employment website is a website that deals specifically with employment or careers. Many employment websites are designed to allow employers to post job requirements for a position to be filled and are commonly known as job boards. Other employment sites offer employer reviews, career and job-search advice, and describe ...
Electronic Staff Record. The Electronic Staff Record or ESR is an Oracle -based human resources and payroll database system currently used by 586 units of the National Health Service (NHS) in England and Wales to manage the payroll for 1.2 million NHS staff members. The Electronic Staff Record application is managed by IBM for the NHS.
Self-employment. Self-employment is the state of working for oneself rather than an employer. Tax authorities will generally view a person as self-employed if the person chooses to be recognised as such or if the person is generating income for which a tax return needs to be filed. In the real world, the critical issue for tax authorities is ...