ÀÏ˾»úÎçÒ¹¸£Àû

Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.9 Payment and repayment of contributions /Introduction to payment and repayment of contributions / E8.909 Unauthorised recovery by the employer
Commentary

E8.909 Unauthorised recovery by the employer

Personal and employment tax

Other than where specifically elected under provisions related to employment-related securities, the employer may not deduct his own (ie the employer's) contributions, or any other employee's contributions, from an employee's earnings even if the employee agrees to the deduction. Nor may he recover them under the regulations from the employee in any other way. Any attempt to do so is a criminal offence, giving rise to a fine not exceeding level 3 on the standard

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 17:12