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Pay-as-you-earn tax
A pay-as-you-earn tax (PAYE) is a withholding tax on income payments to employees. Amounts withheld are treated as advance payments of income tax due. They are refundable to the extent they exceed tax as determined on tax returns. PAYE may include withholding the employee portion of insurance contributions or similar social benefit taxes. In most countries, they are determined by employers but subject to government review. PAYE is deducted from each paycheck by the employer and must be remitted promptly to the government. Most countries refer to income tax withholding by other terms, including pay-as-you-go tax.
==United Kingdom==
PAYE is required in the United Kingdom on all payments of salary or other compensation, although payments aren't made if the compensation is not expected to reach National Insurance Lower Income Level (£10,000 per year for 2014-2015). The amount of PAYE is determined by the employer based on the tax code and National Insurance category. The tax code is determined by HM Revenue and Customs (HMRC) based on the employee's expected tax allowances, exemptions and reliefs for the full tax year, and partly by the employee's expected other income. Published tables apply the tax code to determine the amount of tax to be deducted from the salary or wage paid to the employee.〔(HMRC: Day-to-day payroll )〕 The employer is responsible for sending the tax on to HMRC each month.〔(HMRC: Employers' responsibility for PAYE )〕
PAYE is applied to sick pay, maternity pay, directors' fees and pensions (but not the state pension), as well as wages and salaries. Because the tax code reflects other income (including the state pension), the PAYE system typically results in the correct amount of tax being paid on all the income of a taxpayer, making a tax return redundant. However, if the taxpayer's affairs are complicated, a tax return may be required to determine the amount of tax payable or refundable.
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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