Differences

spay:hrmsprocguide:director_fees [2026/01/22 10:57] mclement		spay:hrmsprocguide:director_fees [2026/02/04 08:41] (current) ndomingue
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-	==========PAYE Calculation Checklist – Director Fee=====	+	==========Director Fee=========
	The illustration below shows the PAYE Calculation Checklist for the month of August for a director who receives only director’s fees taxed at 15% and no other emoluments.		The illustration below shows the PAYE Calculation Checklist for the month of August for a director who receives only director’s fees taxed at 15% and no other emoluments.
-	* 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 not submitted an EDF** and **is a Citizen of Mauritius**	+	* Check the section ** “Your PAYE Particulars” **: In this example, the employee **has not submitted an EDF** and **is a Citizen of Mauritius**
-	* Step 1: Check the**Emoluments for the month** for example: director’s fees.	+	* Step 1: Check the **Emoluments for the month** for example: Director Fee.
-	* 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 that the **Total Emoluments paid in previous months** is zero, since the employee was already taxed at a flat rate of 15% in the previous month; therefore, no cumulative amount applies.
-	* Step 3: Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to their EDF. Since no EDF has been submitted, reliefs and exemptions are not	+	* Step 3: Ensure that **Reliefs and Exemptions** are zero, as the employee has not submitted an EDF and is therefore not entitled to any exemptions.
-	applicable in this case.	+
-	* Step 4: Ensure that the **Chargeable Income** corresponds to the difference between the total emoluments (including taxable benefits) and the less reliefs and exemptions.	+	* Step 4: Ensure that the **Chargeable Income** corresponds to the difference between the total emoluments (including taxable benefits) and the less reliefs and exemptions.
-	* Step 5: Check the **Tax Charged (PAYE) ** which represents 15% of the chargeable income.	+	* Step 5: Check the **Tax Charged (PAYE)** which represents 15% of the chargeable income.
-	* Step 6: Check the **” Tax paid in previous months** which in this example refers to the July tax, since the PAYE Calculation Checklist is for August.	+	* Step 6: Check that the **Tax paid in previous months ** is zero, since the employee was taxed at a flat rate of 15% in the previous month; therefore, no cumulative tax applies.
-	* Step 7: ** “Tax to be withheld in the month” ** represents the difference between the Tax Charged (PAYE) and the tax paid in previous months.	+	* Step 7: ** “Tax to be withheld in the month”** corresponds to the amount of the Tax Charged (PAYE).
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		+	{{:spay:hrmsprocguide:paye_director_fee.png|}}