在英國外派人員個人所得稅QA
在英國外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
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2.1. 徵收外派個人所得稅
英國徵收所得稅。
英國的課稅年度為4月6日至4月5日。
參考
•失業金
In English
2.1. Income Taxes Imposed —
The U.K. imposes income taxes.
The U.K. tax year is from April 6 to April 5.
References
His Majesty’s Revenue and Customs:
• Income Tax Rates and Personal Allowances
• What Payroll Information to Report to HMRC
• What to Do When an Employee Leaves
• Understanding Off-Payroll Working (IR35)
2.2. 雇主扣繳範圍
在英國僱用工人的企業，甚至是自僱者，都包含在內，有義務根據實時或 RTI 系統預扣稅款和繳納稅款。
In English
2.2. Employer Coverage —
Businesses with workers employed in the U.K., even those self-employed, are covered and have obligation to withhold and pay taxes under the real time or RTI system.
2.3. 員工個人所得覆蓋範圍
英國居民需為其全球收入納稅。身為英國居民但在英國無住所的個人需就在英國賺取的收入以及匯至英國的外國來源收入納稅。
英國實施法定居住測試以確定居住權。
如果一個人符合以下任一項則為海外居民：
•在之前三個納稅年度中的一個或多個納稅年度中是英國居民，並且當前納稅年度在英國居住的時間少於 16 天，
•過去三年都不是英國居民，且目前課稅年度在英國居住的時間少於 46 天，或
•在海外全職工作，課稅年度在英國的時間少於 91 天，且在英國工作的時間少於 31 天
以下英國自我測試，如果他或她符合以下任一條件，則被視為英國稅務居民：
•課稅年度在英國居住183天或以上，
•在英國擁有房屋，並且在其他國家/地區沒有房屋，或者在該房屋中居住的時間少於 30 天，並且在英國連續居住 91 天，其中 30 天屬於當前納稅年度，或者
•在英國全職工作365 天，休息時間不超過30 天，且在那365 天期間中，全部或部分時間屬於目前課稅年度。
生活在英國但居住在國外或通常不居住在英國的人應根據“產生基礎”或“匯款基礎”對外國來源的收入和收益納稅。過去 20 個納稅年度中至少有 15 年是英國居民的個人就稅務而言被視為在英國定居。
非薪資員工：間接向雇主提供服務的員工（例如透過自己的公司或其他中介機構），如果直接受僱於雇主，則被視為僱員，在英國被稱為非薪資員工。管理非薪資員工的法案（通常稱為 IR35）旨在確保非薪資員工繳納與僱員相同數額的所得稅和社會稅。
自2021年4月6日起，在下列三個門檻，年銷售額 1,020 萬英鎊、淨資產 510 萬英鎊或員工超過 50 人，至少符合兩個的中大型私人雇主，須負責確定為雇主提供服務的非薪資員工是否應該視為受僱人員或個體戶，出於稅收目的考量下。如果確定僱用非薪資員工，則雇主或員工中介的其他付款人必須代扣所得稅和員工國民保險繳款，並支付雇主的國民保險繳款。
截至2021 年 4 月 5 日，只有公家部門雇主才負責確定非薪資員工的身份，提供非薪資員工服務的中介機構負責確定為私營企業工作的非薪資員工的員工身份。
雇主必須向員工和員工的公司或其他中介機構發出員工身分的書面確定，通常稱為身分確定聲明。
In English
2.3. Employee Coverage —
U.K. residents are liable to tax on their worldwide income. Individuals who are U.K. residents but not resided in the U.K. are liable to tax on income earned in the U.K. and on foreign-sourced income remitted to the U.K. Nonresidents are only liable to tax on income earned from work performed in the U.K.
The U.K. implements a statutory residence test to determine residency.
An individual meets one of the following overseas tests if he or she:
• was a resident of the U.K. for one or more of the previous three tax years and have resided in the U.K for less than 16 days in the current tax year,
• was not a resident of the U.K. for the previous three years and spent fewer than 46 days in the U.K. in the current tax year, or
• worked full-time overseas, with less than 91 days in the U.K. in the current tax year and less than 31 days of work while in the U.K.
An individual meets one of the following automatic U.K. tests is considered a U.K. tax resident if he or she:
• spends 183 days or more in the U.K. in the current tax year,
• owns a home in the U.K. and not owns a home in another country/region, or resides in that home for less than 30 days and spends 91 consecutive days in the U.K., 30 days of which fall in the current tax year, or
• works full-time in the U.K. for 365 days, with no more than 30 days of break, and all or part of that 365 day period fall in the current tax year.
A person who lives in the U.K. but resides abroad or not typically resides in the U.K. should be taxed on foreign-sourced income and gains either on an “arising basis” or a “remittance basis.” Individuals who have been U.K. residents for at least 15 of the past 20 tax years are deemed U.K.-domiciled for tax purposes.
Off-payroll workers: Workers who indirectly provide services to employers, such as through their own company or other intermediary, but would be considered employees if directly employed by the employer, are known as off-payroll workers in the U.K.. Legislation governing off-payroll workers, often called IR35, aims to ensure that off-payroll workers pay the same amounts of income tax and social taxes as employees.
Effective from April 6, 2021, medium and large private-sector employers who meet at least two out of three thresholds of £10.2 million in annual sales, a net worth of £5.1 million, or more than 50 employees, are responsible for determining whether off-payroll workers who provide services to the employer are considered to be employed or self-employed for tax purposes.
If an off-payroll worker is determined to be employed, the employer or other payor of the worker’s intermediary must withhold income tax and employee National Insurance contributions and pay employer National Insurance contributions.
Effective until April 5, 2021, only public-sector employers were responsible for determining the status of off-payroll workers, while the intermediary providing off-payroll worker services was responsible for determining a worker’s status when work was performed for private-sector employers.
Employers must provide a written determination of a worker’s status, commonly refer to a status determination statement, to both the worker and the worker’s company or other intermediary.
2.4. 員工個人所得稅率和級距
所得稅以累進稅率徵收，稅率範圍為20%至45%。蘇格蘭制定自己的所得稅稅率。自 2019 年 4 月 6 日起，威爾斯政府制定威爾斯納稅人的所得稅稅率。
在英國的累進所得稅制中，個人的收入總額被分配到國家個人所得稅各個稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。英國的每個稅級都有一個描述該稅級的名稱。英國普遍適用的三種累進所得稅稅率的名稱是基本稅率、較高稅率和附加稅率，附加稅率也稱為最高稅率。
英國的僱員每年可以獲得一定數額的收入是無需繳納所得稅，這筆金額在英國被稱為個人津貼。根據個人免稅額的可獲得性，英國的所得稅級數通常由政府以兩種方式提出，一種僅包括應稅收入，另一種將標準個人免稅額作為總體收入的一部分包括在內。在某些年份，員工可獲得的標準個人津貼因年齡而異。
註：2021年4月6日至2026年4月5日期間，所得稅較高稅率的稅級門檻、標準個人免稅額及國民保險所得上限計畫維持不變。
自2021年4月6日至2025年4月5日，納稅年度的標準個人免稅額為12,570英鎊，相當於每週242英鎊或每月1,048英鎊。
自2023年4月6日至2025年4月5日，英國個人所得稅稅率以及每個稅級中享有標準個人免稅額的納稅人的最低和最高年收入金額如下：
| 年度應稅所得範圍（英鎊） | 包括標準個人免稅額的年度總收入範圍（英鎊） | 所得稅稅率 | 稅級名稱 |
| 37,700英鎊以下 | 50,270英鎊以下 | 20% | 基本稅率 |
| 超過37,700英鎊至125,140英鎊 | 超過50,270英鎊至125,140英鎊 | 40% | 較高稅率 |
| 超過125,140英鎊 | 超過125,140英鎊 | 45% | 附加税率 |
英國稅務海關總署根據員工資料向雇主提供需要從每筆工資中預扣的金額。如果納稅人的收入超過10萬英鎊，則每超出該限額2英鎊，個人免稅額就會減少1英鎊。因此，個人津貼可以減少到零。
自 2021 年 4 月 6 日起生效，納稅年度的標準個人免稅額為12,570英鎊，個人在納稅年度內的收入至少為 125,140英鎊，才完全沒有資格獲得該納稅年度的個人免稅額。自2019年4月6日至2021年4月5日生效，納稅年度的標準個人免稅額為12,500英鎊，個人在納稅年度內的收入至少為125,000英鎊，才完全沒有資格獲得該納稅年度的個人免稅額。
英國組成國蘇格蘭的居民實行單獨的個人所得稅稅率，蘇格蘭居民根據這些稅率而不是上述普遍適用的稅率徵收個人所得稅。自 2019 年 4 月 6 日起生效，威爾斯政府確定了威爾斯納稅人的稅率，以抵消威爾斯納稅人應繳納的國民所得稅稅率下降 10 個百分點的影響。
In English
2.4. Rates and Thresholds —
Income tax rates are imposed on a progressive scale, with rates ranging from 20% to 45%. Scotland sets its own rates of income tax. Effective from April 6, 2019, the government of Wales has set income tax rates for Welsh taxpayers.
In the U.K.’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket. Each U.K.’s tax bracket has a name that describes the bracket. The names of the three progressive income tax rates generally applicable in the U.K. are the basic, higher, and additional rates, with the additional rate also known as the top rate.
Employees in the U.K. can earn an amount of income each year that is exempt from income tax, known as a personal allowance. Depending on the availability of the personal allowance, the U.K.’s income tax brackets are usually presented by the government in two ways, one including only taxable income, and the other including the standard personal allowance included as part of overall income. In some years, the standard personal allowance available to employees varies based on age.
Note: The income tax higher rate threshold, standard personal allowance, and National Insurance upper earnings limit are planned to remain unchanged from April 6, 2021, to April 5, 2026.
Effective from April 6, 2021, to April 5, 2025, the standard personal allowance for the tax year is £12,570, equivalent to £242 per week or £1,048 per month.
The U.K.’s personal income tax rates and minimum and maximum amounts of annual income for a taxpayer with the standard personal allowance in each tax bracket, effective from April 6, 2023, to April 5, 2025, are as follows:
| Range of Annual Taxable Income (British Pounds Sterling) | Range of Annual Total Income Including Standard Personal Allowance (British Pounds Sterling) | Income Tax Rate | Name of Tax Bracket |
| Up to £37,700 | Up to £50,270 | 20% | Basic Rate |
| More than £37,700 and up to £125,140 | More than £50,270 and up to £125,140 | 40% | Higher Rate |
| More than £125,140 | More than £125,140 | 45% | Additional Rate |
HMRC provides employers with amounts that need to be withheld from each paycheck based on employee’s profile. If the taxpayer’s income exceeds £100,000, the personal allowance is reduced by £1 for every £2 above this limit. Therefore, the personal allowance can be reduced to zero.
Effective from April 6, 2021, the standard personal allowance for the tax year is £12,570, with individual earnings at least £125,140 in the tax year to be totally ineligible for a personal allowance for the tax year. Effective from April 6, 2019, to April 5, 2021, the standard personal allowance for the tax year is £12,500, with individual earnings at least £125,000 in the tax year to be totally ineligible for a personal allowance for the tax year.
Separate personal income tax brackets apply to residents of the U.K.’s constituent country of Scotland, and residents of Scotland are subject to personal income tax based on these brackets rather than the generally applicable brackets described above. Effective from April 6, 2019, the government of Wales has set a rate of taxation for Welsh taxpayers to offset the impact of a 10 percentage points drop in the rate of national income tax payable by Welsh taxpayers.
2.5. 僱主扣繳稅號登記
新雇主必須在 HMRC 註冊，並且可以在第一個發薪日之前最多四週進行註冊。註冊後，雇主將收到 HMRC 提供的參考號碼和會計辦公室參考號碼。
In English
2.5. Registration —
New employers must register with HMRC and can do so up to four weeks before their first pay day. Once registered, the employer will receive a reference number and an Accounts Office reference number from HMRC.
2.6. 員工個人所得應稅金額
高於個人津貼的應稅報酬；包括工資或薪水、費用、獎金和佣金、假期工資、法定病假工資、法定產假工資、法定陪產假工資和法定收養工資。客戶自願向員工提供的現金小費（包括總小費）不屬於應稅薪資。
員工可能需要就某些非現金福利繳納所得稅，例如私人使用的公司汽車、住宿或雇主支付的醫療保險。一般來說，僱員需要根據所提供福利的價值繳納所得稅。雇主也可能需要根據所提供的福利繳納國民保險費 (NIC)。然而，非現金福利的提供很複雜，不同的福利適用不同的條件。
在英國的工資制度中， 兌現實物福利的過程涉及僱員向其雇主提供與從雇主處收到的實物福利相關的一定金額的付款，以及僱員的付款向其雇主減少實物福利的應稅價值。作為就業收入預扣稅現收現付流程的一部分，未兌現實物福利的員工通常必須在該納稅年度之後的 7 月 6 日之前兌現這些福利。
雇主不能以工資犧牲名義去提供福利, 如提供健康檢查、手機、電腦和大型家電等福利，工資犧牲是指雇主和僱員通過改變僱傭合約條款來減少僱員獲得現金的權利以換取工資的協議。
實物福利的應稅價值因實物福利的類型而異。在英國，縮寫 BiK 通常用於表示實物福利。許多類型的實物福利可以透過可選薪酬安排（OpRA）向僱員提供，這是一種福利安排，僱員同意接受一種或多種類型的福利，而不是實際或潛在支付現金工資，或代替實際或潛在獲得現金津貼的權利。透過 OpRA 提供的實物福利的應稅價值通常是為獲得該福利而放棄的現金或正常實物福利規則下的應稅價值中的較高者。然而，應稅價值的一般計算不適用於退休金、退休金建議、適用的兒童保育、騎自行車上班計畫以及每公里二氧化碳排放量高達 75 克的汽車。自 2021 年 4 月 6 日起，應稅的一般計算適用於每公里二氧化碳排放量超過 75 克的汽車、學費和住宿費。
所得稅和國民保險繳款適用於作為代通知金 (PILON) 的終止付款部分，無論其是否為合約付款。
In English
2.6. Taxable Amounts —
Taxable remuneration above the personal allowance; includes wages or salary, fees, bonuses and commissions, holiday pay, statutory sick pay, statutory maternity pay, statutory paternity pay and statutory adoption pay. Cash tips (including pooled tips) voluntarily given by customers to an employee are not taxable wages.
Employees may be required to pay income tax on certain non-cash benefits, such as a company car available for personal use, living accommodations, or employer-paid medical insurance. Generally employees are required to pay income tax based on the value of the benefit provided. The employer may also be required to make National Insurance contributions (NICs) on the benefits provided. However, the provision of non-cash benefits is complex and different conditions apply to different benefits.
In the context of payroll in the U.K., the process of “making good” on benefits-in-kind involves employees making a payment to their employer of a certain amount in relation to the benefits-in-kind received from the employer, and the employees’ payment reducing the taxable value of the benefits-in-kind to their employer. As part of the Pay-As-You-Earn process for withholding tax on income from employment, employees who did not make good on benefits-in-kind generally must make good on those benefits by the July 6 directly following the tax year during which the benefits-in-kind were provided for reduction of taxable income to be applicable.
Employers cannot provide benefits such as health checks, mobile phones, computers and major appliances, in the name of “salary sacrifice,” referring to an agreement between an employer and an employee to change the terms of an employment contract to reduce the employee’s right to cash in exchange for the benefits.
The taxable value of benefits in kind provided to employees varies depending on the types of benefits in kind. In the U.K., the abbreviation BiK is commonly used for benefits in kind. Many types of benefits in kind may be provided to employees through an optional compensation arrangement (OpRA), which is a benefit arrangement in which an employee agrees to receive one or more types of benefits instead of actual or potential payment of cash salary or wages, or instead of the entitlements to actually or potentially receive a cash allowance. The taxable value of a benefit in kind provided through an OpRA is generally the higher of the cash given up to obtain the benefit or the taxable value under normal benefit in kind rules. However, that general calculation of taxable value does not apply to pensions, pension advices, applicable childcare, cycle-to-work schemes, and cars emitting up to 75 grams of carbon dioxide per kilometer. As of April 6, 2021, that general calculation of taxable applies to cars with emissions exceeding 75 grams of carbon dioxide per kilometer, school fees, and living accommodations.
Income tax and National Insurance contributions apply as part of the termination payments in lieu of notice (PILON), whether or not they are contractual payments.
2.7. 扣繳方法
每次透過名為「即收即付」(PAYE) 的系統即時向員工支付工資時，雇主必須報告所有工資資訊包含所得稅、社會稅和工作時間。透過線上系統提交的電子即時資訊 (RTI) 的報告必須包括向英國稅務海關總署 (HMRC) 繳納的稅款和扣除額。
每位員工必須有一個稅號和一個國民保險號碼，用於 PAYE 和 RTI 系統。
稅碼由 HMRC 頒發，通常是一到三個數字後面跟著一個字母，用於確定預扣稅金額。稅碼中的數字代表所有可用津貼的總額，減去用於支付其他收入或福利的扣除金額。該信函表明適用於該員工的一個或多個稅率，或適用於該員工的稅收優惠。英國稅務海關總署 (HMRC)現行稅碼中的< S >表示員工是蘇格蘭納稅人，因此其收入按照蘇格蘭所得稅稅率納稅。自 2019 年 4 月 6 日起生效，稅碼< C >用於表明納稅人是威爾斯納稅人，因此其收入採用威爾斯所得稅稅率徵稅，< C >是威爾斯語 Cymraeg 的縮寫相當於形容詞威爾斯語。
國民保險號碼用於追蹤 NIC。
擁有 9 名或更少員工的雇主可以下載並使用 HMRC 的基本 PAYE 工具來計算扣除額並向 HMRC 提交 RTI 申報表。然而，這些工具有局限性，無法產生薪資單。
較大的雇主使用商業軟體或外包給薪資提供者。 HMRC 擁有與線上報告相容並可執行一系列 RTI 薪資任務的商業產品的清單。
In English
2.7. Withholding Methods —
Each time an employee is paid under a system called Pay As You Earn (PAYE) in real time, employers must report all payroll information including income taxes as well as social taxes and hours worked. Electronic real-time information (RTI) reports through the online system must include taxes and deductions to His Majesty’s Revenue & Customs (HMRC).
Every employee must have a tax code and a National Insurance number to be used in the PAYE and RTI systems.
The tax code issued by HMRC is usually one to three numbers followed by a letter and is used to determine withholding amounts.
The number in the tax code represents the total of all available allowances, minus any amount of deductions used to cover other income or benefits. The letter indicates either a tax rate or tax rates applicable to the employee, or tax allowance applicable to the employee. S, one of HMRC’s current tax codes is used to indicate that an employee is a Scottish taxpayer whose income therefore is taxed using the Scottish rates of income tax. Effective from April 6, 2019, the tax code “C” is used to indicate that the taxpayer is a Welsh taxpayer whose income therefore is taxed using the Welsh rates of income tax, with “C” an abbreviation of Cymraeg, the Welsh-language equivalent of the adjective Welsh.
The National Insurance number is used to keep track of NICs.
An employer with nine or fewer employees can download and use HMRC’s Basic PAYE Tools to calculate deductions and submit RTI returns with HMRC. However, the tools have limitations and cannot generate payslips.
Larger employers use commercial software or outsource to payroll providers. HMRC has a list of commercial products that are compatible with online reporting and can perform a range of RTI payroll tasks.
2.8. 員工個人所得申報退稅及匯款
根據英國的即時 PAYE 或即時資訊 (RTI) 系統，每次向員工支付工資時，雇主必須在線向 HMRC 發送有關扣除和付款的信息，稱為全額付款提交 (FPS)。雇主必須使用HMRC 提供的PAYE Online服務以電子方式即時提交資訊。與 FPS 相關的稅款必須在要求提交 FPS 的納稅月份之後的適用日期之前繳納，每個納稅月份從日曆月的第六天開始，到下一個日曆月的第五天結束。納稅月份中適用的報稅到期日一般為日曆月的 22 日，但如果透過郵寄方式提交，則到期日為日曆月的 19 日。
雇主必須在 5 月 31 日之前以電子或紙本形式向每位員工和退休金領取者提供工資總額、稅款、NIC 和扣除額的年終摘要。使用RTI系統的適用上面要求。向員工傳輸此資訊必須使用的表格是 P60 表，年終證書。
如果平均每月付款可能低於1,500英鎊，則可以每季付款。
雇主通常必須使用P11D 表格「費用和福利」報告從一年4 月6 日到下一年4 月5 日向每位員工提供該僱員實物福利的數據，此表格應於該期間後的7 月6日截止。對於每位員工，必須向員工提供一份 P11D 表格副本，並且必須在 7 月 6 日截止日期之前向 HMRC 提供一份副本。雇主可使用實體薪資福利系統(PBIK)代替P11D 表格去滿足實物福利資料報告的要求。
實體薪資福利系統：透過薪資單處理的福利或費用可以透過線上即時報告服務實體薪資福利 (PBIK)進行登記。註冊該服務的雇主不再需要為每位員工提交 P11D 表格。
雇主使用線上即時報告服務的註冊必須在首次使用該服務的4月6日至4月5日內完成。
幾乎所有雇主都必須使用 RTI 在線報告工資資訊。只有少數雇主，例如信仰與使用電子通訊方法不相容的宗教團體或教派，可以繼續以紙本報告。在家中工作的家庭護理員或服務者的雇主, 只有在向雇主或家庭成員提供服務時才可獲得豁免；服務接受者有身體或精神殘疾、年老體弱；雇主近三年內未收到網路申報的免稅款項；提交申報表的是雇主，而不是親戚或會計師。免於線上申報的雇主必須以紙本形式操作 RTI。
自 2024 年 4 月 6 日起生效，當向僱員支付工資超過預付款時，在其餘付款支付時，預付款和預付款的其餘部分作為一筆付款進行RTI報告 。
英國為雇主提供的薪資出版品集，包括出版品 CWG2：PAYE 和國民保險繳款進一步指南，均可從政府取得。
In English
2.8. Returns and Remittance —
Under the U.K.’s instant PAYE or Real Time Information (RTI) system, each time an employee is paid, employers must send information about deductions and payments in a return to HMRC online, known as a Full Payment Submission (FPS). Employers must use the PAYE Online service provided by HMRC to submit the information electronically in real time. A tax payment related to the FPS must be paid by the applicable date of the tax month following the tax month in which the FPS is required to be filed, with each tax month beginning on the sixth day of a calendar month and ending on the fifth day of the next calendar month. The applicable tax payment due date in a tax month is generally the 22nd day of the calendar month, except if paid by mail, the due date is the 19th day of the calendar month.
An employer must provide each employee and pensioner with a year-end summary of total pay, taxes, NICs and deductions in either electronic or paper form by May 31. This requirement keeps the same under RTI. The form that must be used to transmit this information to employees is Form P60, End of Year Certificate.
If the average monthly payments are likely to be less than £1,500, payments may be made quarterly.
Employers must generally report per-employee data on benefits in kind provided to that employee from April 6 of one year to April 5 of the next year using Form P11D, Expenses and Benefits, which is due on the July 6 following that period. For each employee, a copy of the employee’s Form P11D must be provided to the employee and a copy must be provided to HMRC by the deadline of July 6. Instead of using Form P11D, employers may use the Payrolling Benefits in Kind (PBIK) system to fulfill the benefits in kind data reporting requirement.
Payrolling Benefits-in-Kind system: Benefits or expenses processed through payroll can be registered through the online real-time reporting service, Payrolling Benefits in Kind (PBIK). Employers who sign up for the service no longer need to submit P11D form for each employee.
An employer’s registration to use the online real time reporting service must be completed before the first period from April 6 to April 5 during which the employer is to use the service.
Almost all employers are required to report payroll information online using RTI. Only a few employers, such as religious groups or orders whose beliefs are incompatible with the use of electronic methods of communication, may continue to report on paper. Employers of a home care or support services employees who work at or from their home are exempted only if the services are provided to the employer or a family member; the service recipient has a physical or mental disability, is elderly or infirm; the employer has not received a tax-free payment from online filing in the preceding three years; and the employer, not a relative or accountant, files the return. Employers exempt from filing online must operate RTI on paper.
Effective from April 6, 2024, when an earned wage access advance payment is paid to an employee, the advance payment and the remaining portion of advance are required to be reported as one payment for RTI purposes while the rest of the payment is made.
The U.K.’s collection of payroll publications for employers, including Publication CWG2: Further Guide to PAYE and National Insurance Contributions, is available from the government.
2.9. 員工持股計畫
英國核准的員工持股計畫有多種類型，對稅收收入有影響的四種法定計畫包括：股票激勵計畫、收入即存（SAYE）計畫、公司股票選擇權計畫和企業管理層激勵計畫。雇主可以透過這些計劃提供公司股票，為員工提供稅收優惠，例如不按其價值繳納所得稅或國民保險繳款。
股票激勵計劃 (SIPS)：透過該計劃獲得股票並保留至少五年的員工無需按其價值繳納所得稅或國民保險。雇主可以在任何納稅年度向員工提供高達 3,600英鎊的免費股票。員工可以用扣稅前的薪水購買股票，最高可達1,800英鎊或納稅年度收入的 10%，以較低者為準。雇主可以為員工購買的股份提供最多兩股免費的配對股票。
收入即存 (SAYE)：這是一種與儲蓄相關的股票計劃，員工可以用自己的儲蓄以固定價格購買股票。根據該計劃，員工每月最多可儲蓄500英鎊。在儲蓄合約（三年或五年）結束時，員工可以使用儲蓄購買股票。稅收優惠包括計劃結束時的利息和任何獎金都是免稅的，並且員工無需為股票的支付金額與實際價值之間的差額繳納所得稅或國民保險。
公司股票選擇權計畫 (CSOP)：參與該計畫的員工可以選擇以固定價格購買最多價值 30,000英鎊的股票。員工無需就股票的支付金額與實際價值之間的差額繳納所得稅或國民保險。
企業管理層激勵計畫（EMI）: 如果員工為資產3千萬英鎊及以下的公司工作，他或她可能能夠加入企業管理激勵計畫（EMI）。員工對於25萬英鎊內的股票，無需就股票的支付金額與實際價值之間的差額繳納所得稅或國民保險。
雇主必須在每個法定計畫的納稅年度結束時提交所需的表格，該表格可在英國稅務海關總署網站上取得。任何證券為就業相關所提供的員工福利都需要納稅，如果一年內沒有任何計劃活動，則仍然需要零申報。申報表以以下計劃命名：股票激勵計劃、SAYE 選擇權計劃、公司股票選擇權計劃（CSOP）和企業管理層激勵計畫。
如果員工透過法定計劃以外的計劃獲得證券或證券權益，則雇主需要提交表格42 。這表格也可適用參與EMI計畫的員工，如果該股票發行價格超過法定限額£250,000。提交表格 42 的截止日期是相關納稅年度後的 7 月 6 日，對於那些在未經批准的計劃中擁有國際流動員工的雇主也需要提交表格 42。
受 PAYE 約束的員工福利須透過薪資核算。如果不通過薪資核算，員工必須提交自我評估納稅申報表。員工可以透過填寫 HMRC 網站上提供的 SA1 表格來註冊接收自我評估報稅表。
In English
There are many types of employee share schemes approved in the U.K. The four statutory plans that have an impact on tax revenues include: Share Incentive Plans, Save As You Earn (SAYE) Plans, Company Share Option Plans and Enterprise Management Incentive Schemes. Employers may offer company shares through these schemes, providing employees a tax advantage, such as not paying Income Tax or National Insurance contributions on their value.
Share Incentive Plans (SIPS): Employees who receive shares through this plan and retain them for at least five years are not required to pay income tax or National Insurance on their value. An employer can offer up to £3,600 of free shares to employees in any tax year. Employees can use their salary before tax deductions to buy shares, up to either £1,800 or 10% of their income for the tax year, whichever is lower. Employers can provide up to two free matching shares for each partnership purchased by an employee.
Save as You Earn (SAYE): This is a savings-linked share scheme in which employees can use their savings to buy shares at a fixed price. Employees can save up to £500 per month under the scheme. At the end of a savings contract (three or five years), employees can use their savings to buy shares. Tax benefits include the interest and any bonus at the end of the scheme are tax-free and employees do not have to pay income tax or National Insurance on the difference between the amount paid for the shares and their value.
Company Share Options Plans (CSOPs): Employees participating in this scheme have the option to buy up to £30,000 worth of shares at a fixed price. Employees do not have to pay income tax or National Insurance contributions on the difference between the amount paid for the shares and their actual value.
Enterprise Management Incentive Schemes (EMIs): If an employee works for a company with assets of £30 million or less, he or she may be able to join the Enterprise Management Incentives (EMIs). Employees can buy up to £250,000 of shares without paying income tax or National Insurance on the difference between the amount paid for the shares and their actual value.
Employers must submit the required form which is available on the HMRC website, at the end of the tax year for each statutory scheme, Any employment-related securities that generate employee benefits are subject to tax, and if there is no plan activity from a scheme during a year, a nil return is still required. Forms for filing returns are named after the schemes as follows: Share Incentive Plan, SAYE Option Scheme, Company Share Option Plan (CSOP) and Enterprise Management Incentives.
If employees acquired securities or interests in securities through a scheme other than the statutory schemes, the employer is required to file Form 42. This form can also be used by employees in the EMI scheme if shares are issued at over £250,000 over the statutory limit. The deadline for filing Form 42 is July 6 following the tax year and it is also required for those employers with internationally mobile employees in unapproved schemes.
Employees’ benefits subject to PAYE are calculated through payroll. If not going through payroll, employees must submit a self-assessment tax return. Employees can register to receive a self-assessment tax return form by completing the SA1 form available on the HMRC website.
2.10. 記錄保存
英國稅務海關總署 (HMRC) 一般建議記錄應保存六年。HMRC 要求雇主將PAYE記錄保存三年。
In English
2.10. Recordkeeping —
HMRC generally recommends that records should be kept for six years. HMRC requires employers to retain PAYE records for three years.
2.11. 處罰
透過 PAYE 系統繳納的所有稅款都有一樣的處罰。根據目前的計劃，在一個納稅年度首次未能提交 FPS 不會受到處罰，但對後續未能提交的處罰將根據雇主的規模而定。其他處罰包括因申報不準確和逾期付款而受到的處罰。逾期付款將收取利息。
對於未能在提交日期或之前提交 FPS 的雇主，後續處罰如下：
• 1 至 9 名員工： 100英鎊；
• 10 至 49 名員工： 200英鎊；
• 50 至 249 名員工： 300英鎊；和
• 250名以上員工： 400英鎊。
對於不準確的申報，處罰取決於導致錯誤的行為以及對FPS 的潛在收入損失金額。透過向英國稅務海關總署 (HMRC) 全面且主動地披露訊息，因未能採取合理謹慎措施而導致的錯誤處罰可降至零。
然而，RTI 不會改變按時付款給 HMRC 的義務。逾期付款的罰款是根據逾期金額以及一個課稅年度內逾期付款的次數計算：
• 一到三次拖欠：該課稅年度逾期付款總額的1%（忽略該課稅年度第一次逾期付款）；
• 四到六次：2%；
• 七到九次：3%；
• 10 次或以上：4%。
如果一個課稅年度內只有一次逾期付款，只要在六個月內付款，就不會收取罰款。
逾期 6 個月以上的付款可能會被處以 5% 的罰款，逾期 12 個月以上的付款可能會再額外處以 5% 的罰款。
英國稅務海關總署 (HMRC) 透過計算逾期付款的天數並應用相關的逾期付款利率，對逾期付款收取每日利息。一旦收到所有年終申報表，英國稅務海關總署 (HMRC) 將在納稅年度結束後進行收費。自 2023 年 8 月 22 日起，逾期付款利率為 7.75%。自2023年7月11日至8月21日，逾期付款利率為7.5%。自2023年5月31日至7月10日，逾期付款利率為7%。自2023年4月13日至5月30日，逾期付款利率為6.75%。自2023年2月21日至4月12日，逾期付款利率為6.5%。
In English
2.11. Penalties —
All taxes paid through the PAYE system are liable to common penalties. Based on the current scheme, failing to file an FPS for the first time in a tax year will not result in penalties, but penalties for subsequent failures will depend on the size of the employer. Other penalties include those for inaccurate filings and late payments. Interest is imposed on late payments.
For employers who fail to submit an FPS on or before the filing date, the subsequent penalties are as follows:
• one to nine employees: £100;
• 10 to 49 employees: £200;
• 50 to 249 employees: £300; and
• at least 250 employees: £400.
For inaccurate filings, penalties depended on the behavior that led to the error and the amount of potential lost revenue for the FPS that was incorrect. Penalties for errors resulting from failure to take reasonable care can be reduced to zero with full and proactively disclosure to HMRC.
However, RTI does not change the obligations to make timely payments to HMRC. Penalties for late payments are calculated based on the overdue amount and the number of late payments within a tax year:
• one to three defaults: 1% of the total amount that is late in the tax year (ignoring the first late payment in that tax year);
• four to six: 2%;
• seven to nine: 3%;
• 10 or more: 4%.
If there is only one late payment within a tax year, no penalty is charged as long as that payment is made within six months.
Payments overdue for more than six months may be subject to a 5% penalty, while payments overdue for more than 12 months may be subject to another 5% penalty.
HMRC imposes daily interest on late payments by calculating the number of days a payment is late and applying the relevant overdue payment interest rate. Once all the end-of-year returns have been received, HMRC
charge a fee after the end of the tax year. Effective from Aug. 22, 2023, the late-payment interest rate is 7.75%. Effective from July 11 to Aug. 21, 2023, the late-payment interest rate was 7.5%. Effective from May 31 to July 10, 2023, the late-payment interest rate was 7%. Effective from April 13 to May 30, 2023, the late-payment interest rate was 6.75%. Effective from Feb. 21 to April 12, 2023, the late-payment interest rate was 6.5%.
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