Differences

spay:hrmsprocguide:new_edf_submitted_during_the_fiscal_year [2025/12/15 11:39] mclement		spay:hrmsprocguide:new_edf_submitted_during_the_fiscal_year [2026/02/03 10:10] (current) ndomingue
Line 15:		Line 15:
-	* Step 1: Check the **Emoluments for the month**, for example: Salary, taxable transport, allowance, commission, and bonus.	+	* Step 1: Check the **Emoluments for the month**, for example: Salary, Taxable transport, Allowance, Commission, and Bonus.
Line 24:		Line 24:
-	* **(110000 * 2 / 13) + 0 + (0 * 1)** is illustrated via 3(a–c) and correspond to the following:	+	* **(110000 * 2 / 13) + 0 + (0 * 1)** is illustrated via 3(a–e) and correspond to the following:
Line 36:		Line 36:
-	* Step 4: Ensure that the **Chargeable Income** correctly 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** correctly 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.
Line 46:		Line 49:
	* 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.		* 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.
		+	{{:spay:hrmsprocguide:newedfduring_fiscal_year.png|}}
-	{{:spay:hrmsprocguide:screenshot_2025-12-02_104253.png|}}