Differences

spay:hrmsprocguide:paye_calculation_checklist [2025/12/03 12:17] mclement		spay:hrmsprocguide:paye_calculation_checklist [2025/12/18 18:05] (current) mclement
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	* [[EDF adjustment during the fiscal year|EDF adjustment during the fiscal year]]		* [[EDF adjustment during the fiscal year|EDF adjustment during the fiscal year]]
-	**EDF adjustment during the fiscal year**	+	* [[New EDF submitted during the fiscal year|New EDF submitted during the fiscal year]]
-	In this example, the employee submitted a first EDF with a self-exemption in July, then a second one in August with a total exemption of Rs 190,000. The adjustment is then spread over the remaining months of the fiscal year. The video illustrations show how this adjustment is allocated across the months of August, September, and October.	+	* [[EDF submitted employee not taxable|EDF submitted employee not taxable]]
-	The illustration below shows how the EDF adjustment is applied in the month of August.	+	* [[EDF submitted by an Expat after 183 days|EDF submitted by an Expat after 183 days]]
-	Follow the steps below to verify the PAYE calculation checklist:	+	* [[Director Fees|Director Fees]]
-	* Check the **Pay Period**: In this example, the PAYE Calculation Checklist is for the month of August	+	* [[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	+
-	* Step 1: Check the **Emoluments for the month**, for example: Salary, Overtime, 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 3:  Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to their EDF.	+
-	* ** (0 * 2 / 13) + 0 + (15,833.33 * 1) ** As shown, illustrations 3(a–e) correspond to the following:	+
-	* 3a → **0** shows that the EDF was submitted in July with only the self exemption.	+
-	* 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 counts 13 months because it includes the end-of-year bonus.	+
-	* 3d → **0 ** indicates that there is no EDF adjustment for previous months.	+
-	* 3e → **15,833.33 * 1** corresponds to the total exemption of Rs 190,000 from the new EDF submitted in August, spread over the remaining 12 months of the fiscal year (from August to June).	+
-	* Step 4: Ensure that the **Chargeable Income** is correctly calculated.	+
-	* Step 5: Check the **Tax Charged (PAYE) ** from the Tax on Progressive Scale table.	+
-	* Step 6: Check the **Tax paid in previous months**, which in this example refers to the July tax, 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.	+
-	{{:spay:hrmsprocguide:paye_calculation_checklist_edf_adjustment_aug.png|}}	+
		+	* [[Addition of a taxable deduction|Addition of a taxable deduction]]
		+	* [[Diaspora|Diaspora]]
		+	* [[Employee desired flat rate 20%|Employee desired flat rate 20%]]
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-	**New EDF submitted during fiscal year**
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-	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.
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-	The illustration below shows how these exemptions are applied for August. Follow the steps below to verify the PAYE calculation checklist:
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-	* Check the **Pay Period**: In this example, the PAYE Calculation Checklist is for the month of August
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-	* Check the section **"Your PAYE Particulars"**: In this example, the employee has submitted an EDF and is a Citizen of Mauritius
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-	* Step 1: Check the **Emoluments for the month**, for example: Salary, taxable transport, allowance, commission, and bonus.
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-	* 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|}}