Payroll tax allowances

You can pay reduced taxes and contributions for various groups of employees or on specific costs. Your payments of wage tax/national insurance contributions are then lower than the amount specified in your payroll tax returns.

There are 2 types of payroll tax allowances:

• research & development payroll tax allowance
• shipping payroll tax allowance

You must meet certain conditions to come into consideration of one of these payroll tax allowances. More information can be obtained by calling the Tax information line for non-resident tax issues.