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Bank payroll tax : ウィキペディア英語版
Bank payroll tax

The bank payroll tax was a one-off tax that was introduced in the United Kingdom in 2010. The tax comprised a rate of 50% applied to bank bonuses exceeding £25,000 and charged to the employing company. The tax was introduced via legislation in the Finance Act 2010 section 2 and Schedule 1. The tax was non-deductible against corporation tax to the company effectively increasing its cost to 69.4% for a company with current taxable profits.
==See also==

*Taxation in the United Kingdom
*UK labour law

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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