national insurance cost co to jest
ABAP definicja national insurance cost neutrality. Co znaczy Flexible Benefits for Great Britain.
Znaczenie national insurance cost definicja.

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Definicja national insurance cost neutrality

Co znaczy:

A possible option within Flexible Benefits for Great Britain, where any differences in employer National Insurance Contributions (NICs) produced as a result of an employee's flexible benefits choices are passed to the employee. Two scenarios are generally applicable when maintaining National Insurance (NI) neutrality for an employer:

An employee's flexible benefit choices result in increased employer NICs. When the NI cost neutrality principle is applied in this case, the value of these additional NICs are deducted from the employee's salary. An employee's flexible benefit choices result in decreased employer NICs. When the NI cost neutrality principle is applied in this case, the value of these NICs savings are added to the employee's salary as a cash refund.

Therefore, if the NI cost neutrality principle is applied, the employer NICs difference (Employer NIC Cost/Saving) will be taken into account when calculating the cost of the benefits selected for the employee.

In this way, employers avoid incurring additional/reduced NI costs resulting from an employee's flexible benefits selections.

Słownik i definicje SAPa na N.