Differences

spay:hrmsprocguide:edf_adjustment_during_the_fiscal_year [2025/12/11 16:00] mclement		spay:hrmsprocguide:edf_adjustment_during_the_fiscal_year [2025/12/11 16:11] (current) mclement
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	* 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.
-	* ** (0 * 2 / 13) + 0 + (15,833.33 * 1) ** As shown, illustrations 3(a–e) correspond to the following:	+	* ** (0 * 2 / 13) + 0 + (15,833.33 * 1) ** are illustrated via 3(a–e) and correspond to the following:
	* 3a → **0** shows that the EDF was submitted in July with only the self exemption.		* 3a → **0** shows that the EDF was submitted in July with only the self exemption.
	* 3b → **2 ** corresponds to August, which is the 2nd month of the fiscal year.		* 3b → **2 ** corresponds to August, which is the 2nd month of the fiscal year.
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	* 3d → **0 ** indicates that there is no EDF adjustment for previous months.		* 3d → **0 ** indicates that there is no EDF adjustment for previous months.
	* 3e → **15,833.33 * 1** corresponds to the total exemption of Rs 190,000 from the new EDF submitted in August, spread over the remaining 12 months of the fiscal year (from August to June).		* 3e → **15,833.33 * 1** corresponds to the total exemption of Rs 190,000 from the new EDF submitted in August, spread over the remaining 12 months of the fiscal year (from August to June).
-	* Step 4: Ensure that the **Chargeable Income** is correctly calculated.	+	* Step 4: Ensure that the **Chargeable Income** correctly corresponds to the difference between the Total emoluments (including Taxable benefits) and the less Reliefs and Exemptions.
	* 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**, which in this example refers to the July tax, since the PAYE Calculation Checklist is for August.		* 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.
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	{{:spay:hrmsprocguide:paye_calculation_checklist_edf_adjustment_aug.png|}}		{{:spay:hrmsprocguide:paye_calculation_checklist_edf_adjustment_aug.png|}}
-	**__The illustration below shows how the EDF adjustment is applied in the month of September.__**	+	**__PAYE Calculation Checklist illustrating how the EDF adjustment is applied in the month of September.__**
	Follow the steps below to verify the PAYE calculation checklist:		Follow the steps below to verify the PAYE calculation checklist:
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	* Steps 1 and 2 are the same as in the previous PAYE Calculation Checklist.		* Steps 1 and 2 are the same as in the previous PAYE Calculation Checklist.
	* 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 * 3 / 13) + 15,833.33 + (15,833.33 * 1) ** As shown illustrations 3(a–e) correspond to the following:	+	* ** (0 * 3 / 13) + 15,833.33 + (15,833.33 * 1) ** are illustrated via 3(a–e) and correspond to the following:
	* 3a → **0** shows that the EDF was submitted in July with only the self exemption.		* 3a → **0** shows that the EDF was submitted in July with only the self exemption.
	* 3b → **3** corresponds to September, which is the 3rd month of the fiscal year.		* 3b → **3** corresponds to September, which is the 3rd month of the fiscal year.
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-	**__The illustration below shows how the EDF adjustment is applied in the month of October.__**	+	**__PAYE Calculation Checklist illustrating how the EDF adjustment is applied in the month of October.__**
	Follow the steps below to verify the PAYE calculation checklist:		Follow the steps below to verify the PAYE calculation checklist:
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	* Steps 1 and 2 are the same as in the previous PAYE Calculation Checklist.		* Steps 1 and 2 are the same as in the previous PAYE Calculation Checklist.
	* 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 * 4 / 13) + 31,666.66 + (15,833.33 * 1) ** As shown, Steps 3(a-e) correspond to the following:	+	* ** (0 * 4 / 13) + 31,666.66 + (15,833.33 * 1) ** are illustrated via 3(a–e) and correspond to the following:
	* 3a → **0** shows that the EDF was submitted in July with only the self exemption.		* 3a → **0** shows that the EDF was submitted in July with only the self exemption.
	* 3b → **4** corresponds to October, which is the 4th month of the fiscal year.		* 3b → **4** corresponds to October, which is the 4th month of the fiscal year.