Employment taxation issues
Issued by
The Tax Institute
The earner has demonstrated an understanding of the various types of tax issues that are relevant to employers and employees. This unit covers a range of topics, including how expenditure relating to employment is treated, as well as the various tax obligations that arise for employers. This unit examines employee-related tax principles, from both a domestic and international perspective, as well as the regimes dealing with employee share schemes and employment termination payments.
- Type Certification
- Time Hours
- Cost Paid
Skills
- Employment Taxation Issues
Earning Criteria
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Determine employer tax obligations relating to different types of workers.
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Determine the taxation treatment of cross-border employment arrangements.
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Determine the taxation treatment for an individual in receipt of a termination payment.
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Determine the taxation treatment for an individual participating in an employee share scheme arrangements.
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Earners complete 10 hours of online, self-paced, interactive learning, incorporating interactive examples, knowledge checks, case studies and a comprehensive activity.
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Successful completion of an online, multiple choice assessment.