Цій статті більше 3-х років. Українське законодавство складне і мінливе, тож на даний момент редакція не гарантує її 100% актуальність. У разі сумнівів скористайтесь пошуком, щоб читати свіжіші статті і консультації, або зверніться за допомогою до нашого ШІ-консультанта.
1. TASK: Insert the appropriate word in the text below:
employment - earn - record - earning - deducted
directly - voluntary - avoid - lump - profits - due
The class you pay depends on your ________ status and how much you ________, and whether you have any gaps in your National Insurance ________.
|
National Insurance class |
Who pays |
|
Class 1 |
Employees ________ more than £155 a week and under State Pension age - they’re automatically ________ by your employer |
|
Class 1A or 1B |
Employers pay these ________ on their employee’s expenses or benefits |
|
Class 2 |
Self-employed people - you don’t have to pay if you earn less than £5,965 a year (but you can choose to pay ________ contributions) |
|
Class 3 |
Voluntary contributions - you can pay them to fill or ________ gaps in your National Insurance record |
|
Class 3A |
Voluntary contribution - you may be able to top up your pension with a single ________ sum if you’re ________ to retire before 6 April 2016 |
|
Class 4 |
Self-employed people earning ________ over £8,060 a year |
2. CHECK YOUR SPEAKING
|
voluntary |
[ ˈvɒl.ən.tər.i ] |
добровільний |
|
record |
[ ˈrekɔːd ] |
реєстраційний запис |
|
profits |
[ ˈprɒf.ɪt ] |
прибуток |
|
lump |
[ lʌmp ] |
шматок, велика частина |
|
employment |
[ ɪmˈplɔɪmənt ] |
зайнятість |
|
earning |
[ ɜːn ] |
дохід |
|
earn |
[ ɜːn ] |
заробляти |
|
due |
[ djuː ] |
належний |
|
directly |
[ dəˈrektli ] |
напряму |
|
deducted |
[ dɪˈdʌkt ] |
відмінусовувати |
|
avoid |
[ əˈvɔɪd ] |
уникати |
3. SEE CORRECT ANSWER
The class you pay depends on your employment status and how much you earn, and whether you have any gaps in your National Insurance record.
|
National Insurance class |
Who pays |
|
Class 1 |
Employees earning more than £155 a week and under State Pension age - they’re automatically deducted by your employer |
|
Class 1A or 1B |
Employers pay these directly on their employee’s expenses or benefits |
|
Class 2 |
Self-employed people - you don’t have to pay if you earn less than £5,965 a year (but you can choose to pay voluntary contributions) |
|
Class 3 |
Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record |
|
Class 3A |
Voluntary contribution - you may be able to top up your pension with a single lump sum if you’re due to retire before 6 April 2016 |
|
Class 4 |
Self-employed people earning profits over £8,060 a year |
Цей та багато інших цікавих матеріалів Ви знайдете
в підручнику “Practical Financial English”
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