Differences

spay:hrmsprocguide:addition_of_a_taxable_deduction [2025/12/15 11:43] mclement created		spay:hrmsprocguide:addition_of_a_taxable_deduction [2025/12/15 11:57] (current) mclement
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-	===================== Addition of a taxable deduction================	+	===================== Addition of a taxable deduction=================
-	In this example, in August, the employee has an absence deduction of Rs 4,601. This deduction reduces the emoluments and the chargeable income, and therefore decreases the PAYE.	+	In this example, in August, the employee has an absence deduction of Rs 4,601. This deduction reduces the taxable emoluments and the chargeable income, and therefore decreases the PAYE.
-	The illustration below shows how the EDF adjustment is applied in the month of August. Follow the steps below to verify the PAYE calculation checklist:	+	The illustration below shows how the EDF adjustment is applied in the month of August.
		+
		+	Follow the steps below to verify the PAYE calculation checklist:
	* Check the ** Pay Period**: In this example, the PAYE Calculation Checklist is for the month of **August**		* Check the ** Pay Period**: In this example, the PAYE Calculation Checklist is for the month of **August**
	*Check the section ** “Your PAYE Particulars” **: In this example, the employee **has submitted an EDF** and **is a Citizen of Mauritius**		*Check the section ** “Your PAYE Particulars” **: In this example, the employee **has submitted an EDF** and **is a Citizen of Mauritius**
-	*Step 1: Check the**Emoluments for the month**, for example: Salary, Overtime, Commission, and Absence Deduction.	+	*Step 1: Check the **Emoluments for the month**, for example: Salary, Overtime, Commission, and Absence Deduction.
	*Step 2: Check the **Total emoluments paid in previous months**, which in this example refers to the July emoluments, since the PAYE Calculation Checklist is for the month of August.		*Step 2: Check the **Total emoluments paid in previous months**, which in this example refers to the July emoluments, since the PAYE Calculation Checklist is for the month of August.
	*Step 3:  Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to their EDF.		*Step 3:  Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to their EDF.
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	*Step 5: Check the **Tax Charged (PAYE) ** from the Tax on Progressive Scale table.		*Step 5: Check the **Tax Charged (PAYE) ** from the Tax on Progressive Scale table.
	*Step 6: Check the **” Tax paid in previous months**. In this example, it refers to the tax of July, since the PAYE Calculation Checklist is for August.		*Step 6: Check the **” Tax paid in previous months**. In this example, it refers to the tax of July, since the PAYE Calculation Checklist is for August.
-	*Step 7: ** “Tax to be withheld in the month” ** represents the difference between the Tax Charged (PAYE) from the Tax on Progressive Scale table and the tax paid in previous months.	+	*Step 7: ** “Tax to be withheld in the month” ** represents the difference between the Tax Charged (PAYE) from the Tax on Progressive Scale table and the tax paid in previous months. In this example, the tax payable for the month is lower than the tax paid in the previous month due to the addition of the taxable deduction.
		+	{{:spay:hrmsprocguide:employee_additional_payroll_item_as_deductible_in_taxable_emoluments.png|}}