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:
special - payslip - pay - payroll - most - married - amount
job - get - employment - deferring - contributions - both - run
How much you pay
The ________ of National Insurance you pay depends on your ________ status and how much you earn.
If you’re employed
You pay Class 1 National Insurance ________. The rates for ________ people for the 2016 to 2017 tax year are:
|
Your pay |
Class 1 National Insurance rate |
|
£155 to £827 a week (£672 to £3,583 a month) |
12% |
|
Over £827 a week (£3,583 a month) |
2% |
You’ll pay less if:
- you’re a ________ woman or widow with a valid ‘certificate of election’
- you’re ________ National Insurance because you’ve got more than one ________
How to pay
You ________ National Insurance with your tax. Your employer will take it from your wages before you ________ paid. Your ________ will show your contributions.
If you’re a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE ________.
If you’re self-employed
You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay ________ through Self Assessment.
There are ________ rules for people with specific jobs (such as examiners or people who ________ businesses involving land or property) who don’t pay Class 2 National Insurance through Self Assessment.
2. CHECK YOUR SPEAKING
|
special |
[ ˈspeʃl ] |
особливий |
|
run |
[ rʌn ] |
вести, керувати |
|
payslip |
[ ˈpeɪ.slɪp ] |
зарплатний листок |
|
payroll |
[ ˈpeɪ.rəʊl ] |
зарплатна відомість |
|
pay |
[ peɪ ] |
зарплата |
|
most |
[ məʊst ] |
більшість |
|
married |
[ ˈmærid ] |
заміжня |
|
job |
[ dʒɒb ] |
місце роботи |
|
get |
[ ɡet ] |
отримати, ставати |
|
employment |
[ ɪmˈplɔɪmənt ] |
зайнятість |
|
deferring |
[ dɪˈfɜːr ] |
відстрочувати, відкладати |
|
contributions |
[ ˌkɒn.trɪˈbjuː.ʃən ] |
внески |
|
both |
[ bəʊθ ] |
обидва |
|
amount |
[ əˈmaʊnt ] |
сума |
3. SEE CORRECT ANSWER
How much you pay
The amount of National Insurance you pay depends on your employment status and how much you earn.
If you’re employed
You pay Class 1 National Insurance contributions. The rates for most people for the 2016 to 2017 tax year are:
|
Your pay |
Class 1 National Insurance rate |
|
£155 to £827 a week (£672 to £3,583 a month) |
12% |
|
Over £827 a week (£3,583 a month) |
2% |
You’ll pay less if:
- you’re a married woman or widow with a valid ‘certificate of election’
- you’re deferring National Insurance because you’ve got more than one job
How to pay
You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions.
If you’re a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.
If you’re self-employed
You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.
There are special rules for people with specific jobs (such as examiners or people who run businesses involving land or property) who don’t pay Class 2 National Insurance through Self Assessment.
Цей та багато інших цікавих матеріалів Ви знайдете
в підручнику “Practical Financial English”
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