Anonymous rate

When you have been unable to establish the employee's identity, or have not been able to identify it on time, or have not stored the records in the appropriate manner then you apply the anonymous rate when withholding payroll tax. This also applies when you know that you have received incorrect information from your employee, or if your employee does not have a valid residence or work permit. When you apply the anonymous rate you withhold wage tax/national insurance contributions at a rate of 52%.

You do not take account of the:

Note!

A separate final levy table is applicable to anonymous employees.

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