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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › employment income
sir just want you to corroborate one thing: The only difference between salary and employment income is that the former is inclusive of employee contrn into the occupational scheme and the latter is net of any such employee contrn into the scheme, right??
Not quite – the salary is just one part of the taxpayers employment income – usually of course the only part for most employees – but some employees will have taxable benefits provided by their employer and may also have incurred allowable expenses such as an occupational pension scheme contribution