Differences

spay:hrmsprocguide:edf_submitted_by_an_expat_after_183_days [2025/12/11 17:01] mclement		spay:hrmsprocguide:edf_submitted_by_an_expat_after_183_days [2025/12/15 11:56] (current) mclement
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-	============EDF submitted by an Expat after 183 days=====================	+	============EDF submitted by an Expat after 183 days======================
-	In this example, **the expatriate (non-citizen) submitted an EDF for the first time in August, after having stayed in Mauritius for 183 days.** Therefore, for the month of July, he was taxed at the flat rate of 15% as he was not yet eligible to submit an EDF at that time. According to his contract the expatriate is not entitled to an end-of-year bonus. His IET is therefore 12 instead of 13, since the fiscal year (July to June) excludes this bonus.	+	In this example, **the expatriate (non-citizen) submitted an EDF for the first time in August, after having stayed in Mauritius for 183 days.** Therefore, for the month of July, he was taxed at the flat rate of 15% as he was not yet eligible to submit an EDF at that time. **According to his contract the expatriate is not entitled to an end-of-year bonus. His IET is therefore 12 instead of 13, since the fiscal year (July to June) excludes this bonus.**
	The illustration below shows how these exemptions are applied for August.		The illustration below shows how these exemptions are applied for August.
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	* Step 2: Check the **Total emoluments paid in previous months**. 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**. 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.
-	* ** (110,000 × 2 / 12) ** illustrated via Steps 3(a–c) and correspond to the following:	+	* ** (110,000 × 2 / 12) ** is illustrated via Steps 3(a–c) and correspond to the following:
	* 3a → **110,000** shows that a new EDF was submitted in August with a total exemption of Rs 110,000.		* 3a → **110,000** shows that a new EDF was submitted in August with a total exemption of Rs 110,000.
	* 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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	* Step 6: Check the **Tax paid in previous months**. In this example 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 refers to the tax for July, since the PAYE Calculation Checklist is for August.
	* Step 7: The** “Tax to be withheld in the month” ** is zero because, in this example, the Tax Charged (PAYE) from the Tax on Progressive Scale table is lower than the tax paid in previous months.		* Step 7: The** “Tax to be withheld in the month” ** is zero because, in this example, the Tax Charged (PAYE) from the Tax on Progressive Scale table is lower than the tax paid in previous months.
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		+	{{:spay:hrmsprocguide:edf_submitted_by_expat_.png|}}
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