Differences

spay:hrmsprocguide:addition_of_a_taxable_payment [2025/12/15 11:35] mclement		spay:hrmsprocguide:addition_of_a_taxable_payment [2025/12/15 11:56] (current) mclement
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-	===================Addition of a taxable payment============	+	===================Addition of a taxable payment=============
	In this example, the employee receives a car benefit of Rs 15,000 as from the month of August. Since the car benefit is a taxable emolument, it is added to the total emoluments, increases the chargeable income, and therefore increases the PAYE.		In this example, the employee receives a car benefit of Rs 15,000 as from the month of August. Since the car benefit is a taxable emolument, it is added to the total emoluments, increases the chargeable income, and therefore increases the PAYE.
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	* Step 2: Check the **Total emoluments paid in previous months**. In this example it 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**. In this example it 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.
-	* ** (0 * 2 / 13) + 0 + (0 * 1) ** As shown, Steps 3(a–c) correspond to the following:	+	* ** (0 * 2 / 13) + 0 + (0 * 1) ** is illustrated via 3(a–c) and correspond to the following:
	* 3a → **0** indicates that the EDF was submitted with Total Exemption 'Self'.		* 3a → **0** indicates that the EDF was submitted with Total Exemption 'Self'.
	* 3b → **2** refers to the month of August, which is the 2nd month of the fiscal year.		* 3b → **2** refers to the month of August, which is the 2nd month of the fiscal year.
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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 for 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 for 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 higher than the tax paid in the previous month due to the addition of the taxable payment
	{{:spay:hrmsprocguide:employee_with_additional_payroll_item_as_taxable_emoluments.png|}}		{{:spay:hrmsprocguide:employee_with_additional_payroll_item_as_taxable_emoluments.png|}}