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Payroll Giving, Workplace Giving or Give As You Earn (GAYE) is a tax free way for UK taxpayers to give money to UK Registered Charities. Introduced in 1987, Payroll Giving is a simple, tax efficient scheme which allows employees to give money to the UK registered charity of their choice by having a deduction taken straight from their gross pay. There is no tax for the charity to claim back, as no tax was deducted. Some companies have put in place a matching gift programme to match or part match their employee donations via Payroll Giving. ==Administration== More than 8,500 employers in the UK currently operate the scheme, and circa 2% of UK employees participate. Participating employers deduct agreed sums of money from their employees pay before calculating tax, and forward the money to a payroll giving agency; the agency then distributes the money to registered UK charities in accordance with the employees wishes (minus an administration fee, which may vary considerably between agencies). Approximately 40% of employers cover this administration fee on behalf of their employees. Payroll giving is operated by several agencies which do the administration and processing to link the donations to the correct charities. Employers have to choose which agency to operate with and may not pay the charities directly. Payroll Giving is promoted within workplaces by a number of Professional Fundraising Organisations or charities 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Payroll giving」の詳細全文を読む スポンサード リンク
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