Employment law question

[estebanrey]

A BR code is WK1.....it is not a second personal tax code, it simply means your personal allowances are attributed to your first place of employment. A person will only pay more tax than normal if they do not use their full allowance in their first job...and this is can be addressed through the HMRC and the PAYE system.

The point is, it's a different tax code. That was the point! The OP wants to know if this guys second role is classed as a second job, if he has a different tax code the amount he actually pays is irrelevant to answering the OP's question and is just an unnecessary digression..

Whether he has one or two or a dozen jobs, it would be his overall earnings that decide his tax position. No-one loses their allowance by holding more than one job.

I didn't say he'd lose his allowance on both jobs, only on the 2nd one. So if one job pays him 15k and the other pays him 15k, he'd pay 20% tax on circa 5.5k from his 'first job' and 20% on the full 15k on his 'second job'.

Which mean he's ultimately paying more tax on his second job (not that that is relevant to the OP's query).

 

[Castiel]

Th point is, it's a differnt tax code. That was the point!

It is a BR (or D0/D1) code because you only get one p45...his tax allowances remain the same as does his personal tax code...he doesn't get two personal tax codes. The attribution of a BR code would be automatic.

I didn't say he'd lose his allowance on both jobs, only on the first one. So if one job pays him 15k and the other pays him 15k, he'd pay 20% tax on circa 5.5k from his 'first job' and 20% on the full 15k on his 'second job'.

He doesn't lose his allowance at all....he would still get his full annual allowance it is simply attributed to the job to which he produces his P45, this would normally be the higher paying job as it is simpler if that job's salary is above his personal allowance. if he added both salaries together he would still pay the same tax.....he may pay slightly increased NI contributions, but these (as is any tax overpayment) are recoverable from HMRC.

 

[Castiel]

This may be the reason why the job was split.

If it was the main job which was being axed they would be entitled, but the move from part to full time was on the other job - meaning that they won't be entitled to redundancy for the newer part time job (as it's been less than two years) - but over two years for the first part time job.

Talk about messing somebody around.

If this was done with the foreknowledge (the employer knew that his business was in trouble) to avoid paying potential redundancy then he would have a good case for a tribunal.

 

[estebanrey]

No it doesn't. You just misunderstand what it is saying. It is a BR code because you only get one p45...his tax allowances remain the same as does his personal tax code...he doesn't get two personal tax codes.

Jesus wept.

If he has a BR code it will show that at least to the Inrand Revenue they recognise him as having two jobs. I never claimed he'd get two tax codes just that he's have a 'different one' (compared to majority who only have one job) which will be a BR code.

He doesn't lose his allowance at all....

For the second time, I never claimed he would. What I am saying is you can't get the allowance twice, so it is applied against the first income meaning you have to 'lose it' on the second. I thought that was pretty clear from the example I gave.

 

[Castiel]

Jesus wept.

If he has a BR code it will show that at least to the Inrand Revenue they recognise him as having two jobs. I never claimed he'd get two tax codes just that he's have a 'different one' (compared to majority who only have one job) which will be a BR code.

Two contracts, PAYE references and two payslips would be the way to decide....you can have a BR coding for reasons other than holding two jobs....I have one, but only one job for example (I have other taxable income)

For the second time, I never claimed he would. What I am saying is you can't get the allowance twice, so it is applied against the first income meaning you have to 'lose it' on the second. I thought that was pretty clear from the example I gave.

You do not lose it......tax allowances are applied to your total annual income, not spread across how ever many sources of income you may have. You keep refering to losing his allowances on his first (or second job) when that is not the case. His allowance is simply attributed to his first x amount of income, normally from his main source of income.

Anyway I understand what you are trying to say, even if you are a bit unclear on how to phrase it.

 

[stockhausen]

One or two contracts of employment?
How long has s/he worked at the companies?