Exempt benefits-IT(免個稅福利)是什么_2024年ACCA考試ATX知識點
與其埋怨世界，不如改變自己。管好自己的心，做好自己的事，比什么都強。acca證書含金量比較高，但考試科目多，難度大。請同學們認真備考。今天為大家整理了ATX科目Exempt benefits-IT（免個稅福利）相關知識點，正在備考的同學們來看看吧。
【內容導航】
Exempt benefits-IT-免個稅福利
【知識點】
Exempt benefits-IT-免個稅福利
Exempt benefits-IT-免個稅福利
? Free canteen meals （to all employees）
? Workplace childcare
? The first ￡8,000 of removal expenses –exempt
? Workplace parking
? Contributions by the employer to a registered occupational pension scheme
? The cost of staff parties （Cost ￡150 per employee or less exempt, if exceed then whole amount is taxable）
? Awards under staff suggestion schemes-First ￡25 is exempt, excess is taxable
? Incidental overnight expenses provide by the employer for overnight stays from home if under ￡5 per night （UK） and ￡10 per night （overseas）
? Sporting or recreational facilities available to employees generally and not to the general public
? Weekly tax free allowance of ￡6 paid by employer for works from home
? Bicycles or cycling safety equipment to and from work
? Gifts of goods from third parties （￡250 or less then exempt, if exceed then all amount is taxable）
? Long service awards up to ￡50 per each year of service （with a minimum requirement of 20 years service）
? The private use of one mobile phone （which can be a smartphone）
? Employer provided uniforms which employees must wear as part of their duties
? Eye tests and glasses for employees using VDUs are exempt
? Annual exemption of ￡500 per employee where employer pays for medical treatment to assist the employee in returning to work after a period of absence due to ill health or injury
? Outplacement counselling services to employees made redundant. The services can include counselling to help adjust to the loss of the job and to help in getting other work, ie retraining courses up to 2 years
? Trivial benefits costing up to ￡50 per employee per tax year
The Portfolio Beta is a weighted average of beta factors of the securities in the portfolio. The expected return of a portfolio of shares can be calculated by calculating the weighted beta of the portfolio and using CAPM.
看似不起波瀾的日復一日，一定會在某一天，讓你看到堅持的意義。以上就是為大家整理的ATX科目考試知識點了，距離2024年3月份acca考試時間已經越來越近，同學們需要盡早完成報名繳費。
注：以上來自Jenny Liu老師23年基礎精修班第5講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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