Differences

spay:hrmsprocguide:edf_submitted_employee_not_taxable [2026/01/28 09:56] ndomingue		spay:hrmsprocguide:edf_submitted_employee_not_taxable [2026/02/03 10:21] (current) ndomingue
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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.
-	* ** (0 * 2 / 13) + 0 + (0 * 1) ** is illustrated via 3(a–c) and correspond to the following:	+	* ** (0 * 2 / 13) + 0 + (0 * 1) ** is illustrated via 3(a–e) and correspond to the following:
	* 3a → **0** indicates that the EDF was submitted with only the self exemption.		* 3a → **0** indicates that the EDF was submitted 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.
	* 3c → **13** represents the fiscal year running from July to June, which includes 13 months because of the end-of-year bonus.		* 3c → **13** represents the fiscal year running from July to June, which includes 13 months because of 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, 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. In this example, since the Tax Charged (PAYE) is lower than the tax paid in previous months, the employee is not taxable.		* 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, since the Tax Charged (PAYE) is lower than the tax paid in previous months, the employee is not taxable.
-	{{:spay:hrmsprocguide:edf_submitted_edf_not_taxable_1.png|}}	+	{{:spay:hrmsprocguide:employee_with_edf_but_not_taxablescreenshot_2026-02-03_102007.png|}}