Differences

spay:hrmsprocguide:paye_calculation_checklist [2025/12/03 10:59] mclement		spay:hrmsprocguide:paye_calculation_checklist [2025/12/18 18:05] (current) mclement
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	==============PAYE Calculation Checklist===================		==============PAYE Calculation Checklist===================
-	**New EDF submitted during fiscal year**	+	* [[EDF adjustment during the fiscal year|EDF adjustment during the fiscal year]]
-	In this example, the employee had not submitted an EDF in July and was therefore taxed at a flat rate of 15%. In August, he submits a new EDF with Rs 110,000 exemptions.	+	* [[New EDF submitted during the fiscal year|New EDF submitted during the fiscal year]]
		+	* [[EDF submitted employee not taxable|EDF submitted employee not taxable]]
-	The illustration below shows how these exemptions are applied for August. Follow the steps below to verify the PAYE calculation checklist:	+	* [[EDF submitted by an Expat after 183 days|EDF submitted by an Expat after 183 days]]
-	* Check the **Pay Period**: In this example, the PAYE Calculation Checklist is for the month of August	+	* [[Director Fees|Director Fees]]
		+	* [[Addition of a taxable payment|Addition of a taxable payment]]
-	* Check the section **"Your PAYE Particulars"**: In this example, the employee has submitted an EDF and is a Citizen of Mauritius	+	* [[Addition of a taxable deduction|Addition of a taxable deduction]]
		+	* [[Diaspora|Diaspora]]
-	* Step 1: Check the **Emoluments for the month**, for example: Salary, taxable transport, allowance, commission, and bonus.	+	* [[Employee desired flat rate 20%|Employee desired flat rate 20%]]
-	* Step 2: Check the **Total emoluments paid in previous months**. In this example, it refers to the July emoluments, since the PAYE Calculation Checklist is for the month of August.
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-	* Step 3: Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to their EDF.
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-	* **(110000 * 2 / 13) + 0 + (0 * 1)** As shown, illustration 3(a–c) correspond to the following:
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-	* 3a → **110,000** shows a new EDF was submitted in August with a total exemption of Rs 110,000
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-	* 3b → **2** refers to the month of August, which is the 2nd month of the fiscal year.
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-	* 3c → **13** represents the fiscal year runs from July to June and has 13 months, including the end-of-year bonus.
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-	* 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.
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-	* Step 5: Check the **Tax Charged (PAYE)** from the Tax on Progressive Scale table.
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-	* 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.
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-	* 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.
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-	{{:spay:hrmsprocguide:screenshot_2025-12-02_104253.png|}}