Differences

spay:hrmsprocguide:employee_desired_flat_rate_20 [2025/12/18 18:06] mclement created		spay:hrmsprocguide:employee_desired_flat_rate_20 [2025/12/19 08:30] (current) mclement
Line 1:		Line 1:
	==========Employee desired flat rate 20%==========		==========Employee desired flat rate 20%==========
-	In this example, the employee has not submitted an EDF but has requested the employer to deduct PAYE at a flat rate of 20%.	+	In this example, the employee has not submitted an EDF but has requested the employer to deduct PAYE at a flat rate of 20%. Below is the PAYE Calculation Checklist illustrating how PAYE is applied for the month of August.
-		+
-	Below is the PAYE Calculation Checklist illustrating how PAYE is applied for the month of August.	+
	Follow the steps below to verify the PAYE Calculation Checklist:		Follow the steps below to verify the PAYE Calculation Checklist:
-	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**, **is a Citizen of Mauritius**, and **has requested a flat PAYE rate of 20%.
		+	**
		+	* Step 1 – Check the **Emoluments for the month**, for example: Salary, Overtime, and Commission.
		+
		+	*Step 2 –  Check that the **Total Emoluments paid in previous months** is zero, since the employee was already taxed at a flat rate of 20% on previous emoluments; therefore, no cumulative amount applies.
		+
		+	*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.
		+
		+	*Step 4 – Ensure that the **Chargeable Income** corresponds to the total emoluments (including taxable benefits), as no exemptions apply in this case.
-	Check the “Your PAYE Particulars” section: In this example, the employee has not submitted an EDF, is a Citizen of Mauritius, and has requested a flat PAYE rate of 20%.	+	*Step 5 – Check the **Tax Charged (PAYE)**, which represents 20% of the chargeable income.
-	Step 1 – Check the emoluments for the month, for example: salary, overtime, and commission.	+	*Step 6 – Check that the **Tax paid in previous** months is zero, since the employee was taxed at a flat rate of 20% on previous emoluments and no cumulative tax applies.
-	Step 2 – Check that the total emoluments paid in previous months is zero, since the employee was already taxed at a flat rate of 20% on previous emoluments; therefore, no cumulative amount applies.	+	*Step 7 – **“Tax to be withheld in the month”** corresponds to the amount of the Tax Charged (PAYE).
-	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.	+	{{:spay:hrmsprocguide:employee_desired_flat_rate_20_2025-12-19_082124.png|}}
-	Step 4 – Ensure that the chargeable income corresponds to the total emoluments (including taxable benefits), as no exemptions apply in this case.
-	Step 5 – Check the Tax Charged (PAYE), which represents 20% of the chargeable income.
-	Step 6 – Check that the tax paid in previous months is zero, since the employee was taxed at a flat rate of 20% on previous emoluments and no cumulative tax applies.
-	Step 7 – “Tax to be withheld in the month” corresponds to the amount of the Tax Charged (PAYE).