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Listening Quiz: Cập Nhật Quy Định Salary Sacrifice – Advanced Level
Th3 6, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is the conversation mainly about?
A discussion of the new salary sacrifice rules and their requirements
A review of employee pension investment options
A debate about tax penalties for employers only
A plan to eliminate childcare vouchers entirely
Explanation:
David explains the updated salary sacrifice rules, including written agreements, eligible benefits, limits, penalties, and contract updates.
2.
According to David, what must be done for the sacrifice amount?
It must be paid back at the end of the year
It must be agreed in writing
It must be approved by the government each month
It must remain the same for all employees
Explanation:
David says, ‘the sacrifice amount must be agreed in writing.’
3.
Which benefits does David say qualify under the new rules?
Only health insurance and travel allowances
All employee benefits without limits
Only bonuses and overtime pay
Only pensions and childcare vouchers
Explanation:
David states that only certain benefits qualify, ‘like pensions and childcare vouchers.’
4.
What can be inferred about employers from David’s advice?
They only need to inform employees verbally
They should update their contracts right away to match the new rules
They can wait until the end of the year to make changes
They are exempt if they have few employees
Explanation:
David says contracts must reflect the new rules and employers should comply immediately, so employers should update contracts right away.
5.
What may happen if the rules are not followed?
The employer must choose a different benefit for every worker
The employee will automatically receive extra pay
The agreement becomes valid without signatures
The employee might lose tax benefits and face penalties
Explanation:
David says that if the rules are not followed, the employee might lose tax benefits and face penalties.
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