Differences

spay:hrmsprocguide:edf_submitted_by_an_expat_after_183_days [2025/12/15 11:56] mclement		spay:hrmsprocguide:edf_submitted_by_an_expat_after_183_days [2026/02/03 10:41] (current) ndomingue
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	* 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 not a Citizen of Mauritius**	+	* Check the section ** “Your PAYE Particulars” **:  In this example, the employee **has submitted an EDF** and **is not a Citizen of Mauritius**
	* Step 1: Check the **Emoluments for the month, ** for example: Salary.		* Step 1: Check the **Emoluments for the month, ** for example: Salary.
	* 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) ** is illustrated via Steps 3(a–c) and correspond to the following:	+	* ** (110,000 × 2 / 12) ** is illustrated via Steps 3(a–e) 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.
	* 3c → **12** represents the fiscal year from July to June, excluding the end-of-year bonus, since in this example the expatriate is not entitled to the end of year bonus		* 3c → **12** represents the fiscal year from July to June, excluding the end-of-year bonus, since in this example the expatriate is not entitled to the end of year bonus
-	* Step 4: Ensure that the **Chargeable Income** corresponds to the difference between the total emoluments (including taxable benefits) and the less reliefs and exemptions.	+	* 3d → **0** indicates that there is no EDF adjustment for previous months.
		+	* 3e → ** 0 * 1 ** indicates that no EDF adjustment is spread over the remaining months of the fiscal year.
		+	* 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) ** 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 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.
		+	{{:spay:hrmsprocguide:expat_fscreenshot_2026-02-03_103837.png|}}
		+
-	{{:spay:hrmsprocguide:edf_submitted_by_expat_.png|}}