Enables you to maintain the tax details of the selected employee for use in the P8 Employer's Annual Statement return and on the P7 employee's year-end certificate.

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SI Cd

Enter the employee's social security code, or select one from the drop-down list. The options are set up in the GISCOD narrative category. This code determines the employee's class of social insurance contributions.

FW

The first tax week (From Week) the employee was paid in this set of consecutively paid periods. Enter 1-52. This field must be completed for both weekly and monthly paid employees. The number of tax weeks associated with each month is defined by the number recorded against the field Weeks in Tax Period on the relevant Tax Period Set Calendar.

TW

The last tax week (To Week) the employee was paid in this set of consecutively paid periods. Enter 1-52. This field must be completed for both weekly and monthly paid employees.

FM

The first month (From Month) the employee was paid in this set of consecutively paid periods. Enter 1-12. This may be left blank if the employee is paid weekly.

TM

The last month (To Month) the employee was paid in this set of consecutively paid periods. Enter 1-12. This may be left blank if the employee is paid weekly.

Wk

Enter the total number of social insurance contribution weeks covered by this set of consecutively paid periods.

Ees SI

Enter the total social insurance contribution by the employee.

Ers SI

Enter the total social insurance contribution by the employer.

Tot SI

Display only. The combined social insurance contributions.

Emoluments

Emoluments for Gibraltar legislation represents the amount of taxable pay before any tax-free payroll giving has been deducted and before any Gross Income Based System (GIBS) tax allowances have been deducted. In ResourceLink, this is derived by taking taxable pay (pay element 0900) and adding the amounts deducted for payroll giving (amounts for user-defined, taxable, deduction pay elements included in the GIPG pay element category) and also adding the amounts deducted for the GIBS tax allowances (amounts for the user-defined, notional, taxable, deduction pay element included in the GIBSTR pay element category).

Tax Paid

Enter the total tax paid by the employee.

Additional

Click EXPAND to display the following fields:

Benefit in Kind

Enter the Benefit in Kind amount for the employee, which is represented by amounts paid against the user-defined, notional, taxable, payment pay elements included in the GIBIK pay element category.

Payroll Giving

Enter the Payroll Giving amount for the employee, which is represented by amounts deducted against the user-defined, taxable, deduction pay elements included in the GIPG pay element category.

WPS

Enter the total pension contributions of the employee only where the bespoke WPS scheme is in operation. Pension contribution pay elements for WPS are included in the GIWPS pay element category.

Tax Ref. No

Enter the employee's tax reference number.

TFP Code

For employees who were liable for tax deductions under the Allowances Based System (ABS) enter the tax-free pay code of the employee, or select one by clicking window to display Tax-Free Pay Code Selection. Enter GI where the employee was liable for tax deductions under the Gross Income Based System (GIBS) and enter NT where the employee had no tax liability for the relevant tax year. Where an employee had tax deducted at a flat rate percentage, enter X in this field.

Dir

Enter Y if the employee was in receipt of directors fees at the end of the tax year.

Pen

Enter Y if the emoluments received at the end of the tax year was a pension.

Stu

Enter Y if the employee was a student at the end of the tax year.

S19

Enter Y if the employee was classed under 'Section 19' (i.e. fewer than 30 days in Gibraltar) at the end of the tax year.

MD158L25