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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 plan to eliminate childcare vouchers entirely
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
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 remain the same for all employees
It must be paid back at the end of the year
It must be approved by the government each month
It must be agreed in writing
Explanation:
David says, ‘the sacrifice amount must be agreed in writing.’
3.
Which benefits does David say qualify under the new rules?
Only bonuses and overtime pay
Only health insurance and travel allowances
Only pensions and childcare vouchers
All employee benefits without limits
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 are exempt if they have few employees
They can wait until the end of the year to make changes
They should update their contracts right away to match the new rules
They only need to inform employees verbally
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 employee will automatically receive extra pay
The employer must choose a different benefit for every worker
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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