»Ê¹ÚÌåÓýapp

A number of small companies may not calculate or maintain their own wage records but employ the services of a third party or agent to do it for them. As a consequence they may not register for a PAYE scheme in their own right but use the scheme of the agent.

»Ê¹ÚÌåÓýapp agent would calculate and pay all tax and NICs to Accounts Office under one PAYE scheme.

»Ê¹ÚÌåÓýapp agent or the employer must calculate the gross Class 1 NICs liability for the business concerned to establish what SP/NICs compensation they can recover. »Ê¹ÚÌåÓýapp Agency will calculate and record the recovery due and claim it back through their normal payments to Accounts Office.