Pay As You Earn (PAYE) system

GPTKB entity

Predicate	Object
gptkbp:instanceOf	tax withholding system
gptkbp:administeredBy	gptkb:HM_Revenue_and_Customs
gptkbp:alternativeTo	self-employed tax payment
gptkbp:appliesTo	employers employees
gptkbp:calculationMethod	employee earnings tax code
gptkbp:deductedBy	employer
gptkbp:employeeObligation	provide correct tax code
gptkbp:employeeReceives	gptkb:P45_form gptkb:P60_form payslip
gptkbp:employerObligation	report deductions
gptkbp:frequency	each pay period
https://www.w3.org/2000/01/rdf-schema#label	Pay As You Earn (PAYE) system
gptkbp:includes	gptkb:National_Insurance_(UK) gptkb:tax_law
gptkbp:introducedIn	1944
gptkbp:method	tax deducted at source
gptkbp:purpose	income tax collection
gptkbp:regulates	tax legislation
gptkbp:relatedTo	gptkb:Real_Time_Information_(RTI)_reporting_(UK) payroll National Insurance contributions self-assessment tax return tax code
gptkbp:remittedTo	gptkb:tax_law
gptkbp:sometimesCalled	PAYE
gptkbp:usedIn	gptkb:Ireland gptkb:New_Zealand gptkb:Nigeria gptkb:United_Kingdom
gptkbp:bfsParent	gptkb:Inland_Revenue
gptkbp:bfsLayer	6