Differences

spay:hrmsprocguide:housing_benefit10 [2026/01/27 14:29] ndomingue		spay:hrmsprocguide:housing_benefit10 [2026/02/04 12:12] (current) ndomingue
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-	=========PAYE Calculation Checklist – Housing Benefit 10%===========	+	=========Housing Benefit 10%===========
	The following illustration shows the PAYE Calculation Checklist for the month of August for an employee who benefits from tax-on-tax and receives a taxable housing benefit. In this example, the accommodation is unfurnished, therefore the housing benefit is calculated at 10%.		The following illustration shows the PAYE Calculation Checklist for the month of August for an employee who benefits from tax-on-tax and receives a taxable housing benefit. In this example, the accommodation is unfurnished, therefore the housing benefit is calculated at 10%.
	According to the Income Tax Act, a housing benefit is considered taxable when an employer provides accommodation to an employee. The taxable value of the accommodation depends on the following:		According to the Income Tax Act, a housing benefit is considered taxable when an employer provides accommodation to an employee. The taxable value of the accommodation depends on the following:
-	• 15% of the employee’s total emoluments if the accommodation is furnished	+	* **15%** of the employee’s total emoluments if the accommodation is **furnished**
-	• 10% of the employee’s total emoluments if the accommodation is unfurnished	+	* **10%** of the employee’s total emoluments if the accommodation is **unfurnished**
	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 submitted an EDF, is a Citizen of Mauritius and benefits from tax on tax.	+	* Check the section **"Your PAYE Particulars"**: In this example, the employee **has submitted an EDF**, **is a Citizen of Mauritius** and **benefits from tax on tax.**
-	* Step 1: Check the **Emoluments for the month**, for example: Salary, Overtime, Project Allowance and Commission.	+	* Step 1: Check the **Emoluments for the month**, for example: Salary, Overtime, Project Allowance and Commission.
-	* 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 – Tax benefit	+	* Step 3: Tax benefit
-	* Step 4 – Check the **Housing benefit** which is calculated at 10% of the Total emoluments, since the accommodation is unfurnished therefore, the amount is added to the employee’s emoluments.	+	* Step 4: Check the **Housing benefit** which is calculated at 10% of the Total emoluments, since the accommodation is unfurnished therefore, the amount is added to the employee’s emoluments.
-	* Step 5 – Check the **Total emoluments including taxable benefits** which comprises of the Emolument of the month, Total emolument of previous month and the Housing benefit.	+	* Step 5: Check the **Total emoluments including taxable benefits** which comprises of the Emolument of the month, Total emolument of previous month and the Housing benefit.
-	* Step 6 - Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to his EDF.	+	* Step 6: Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to his EDF.
-	* ** (110000 * 2 / 13) + 0 + (0 * 1) ** are illustrated via 6(a–c) and correspond to the following:	+	* ** (110000 * 2 / 13) + 0 + (0 * 1) ** are illustrated via 6(a–e) and correspond to the following:
	* 6a → **110,000** shows that an EDF was submitted in August with a total exemption of Rs 110,000.		* 6a → **110,000** shows that an EDF was submitted in August with a total exemption of Rs 110,000.
	* 6b → **2 ** corresponds to August, which is the 2nd month of the fiscal year.		* 6b → **2 ** corresponds to August, which is the 2nd month of the fiscal year.
	* 6c → **13** represents the fiscal year running from July to June, which includes 13 months because of the end-of-year bonus.		* 6c → **13** represents the fiscal year running from July to June, which includes 13 months because of the end-of-year bonus.
		+	* 6d → **0** indicates that there is no EDF adjustment for previous months.
		+	* 6e → **0 * 1** indicates that no EDF adjustment is spread over the remaining months of the fiscal year.
		+	* Step 7: Ensure that the **Chargeable income** corresponds to the difference between the Total emoluments (including taxable benefits) and the Less Reliefs and Exemptions.
		+	* Step 8: Progressive scale
		+	* Step 9: Tax on Tax
		+	* Step 10: Check the **Tax paid in previous months, ** which in this example refers to the July tax, since the PAYE Calculation Checklist is for the month of August.
		+	* Step 11: ** “Tax to be withheld in the month” **represents the difference between the Tax Charged (PAYE) and the tax paid in previous months.
		+	{{:spay:hrmsprocguide:housing_benefit_finalllllscreenshot_2026-02-04_121101.png|}}
-	* Step 7 – Ensure that the **Chargeable income** corresponds to the difference between the Total emoluments (including taxable benefits) and the Less Reliefs and Exemptions.
-	* Step 8- Progressive scale
-	* Step 9- Tax on Tax
-	* Step 10 - Check the **Tax paid in previous months, ** which in this example refers to the July tax, since the PAYE Calculation Checklist is for the month of August.
-	* Step 11 - ** “Tax to be withheld in the month” **represents the difference between the Tax Charged (PAYE) and the tax paid in previous months.