Tax Alert


Tax Alert 

A focus on topical tax issues - February 2016

Collective agreements and employee allowances – are they taxable or exempt?

Many companies pay a variety of allowances to employees, often to reflect the conditions the employees are required to work in or to reflect costs they incur in their role.  These may be administered through an employee’s independent employment agreement or through a union collective employment agreement.  There are circumstances when these allowances can be treated as exempt from tax and circumstances when they should have PAYE withheld.  

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Tax Alert February 2016
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