============EDF submitted by an Expat after 183 days=====================


In this example, **the expatriate (non-citizen) submitted an EDF for the first time in August, after having stayed in Mauritius for 183 days.** Therefore, for the month of July, he was taxed at the flat rate of 15% as he was not yet eligible to submit an EDF at that time. **According to his contract the expatriate is not entitled to an end-of-year bonus. His IET is therefore 12 instead of 13, since the fiscal year (July to June) excludes this bonus.**

The illustration below shows how these exemptions are applied for August. 

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 section ** “Your PAYE Particulars” **:  In this example, the employee **has not submitted an EDF** and **is not a Citizen of Mauritius**
  * Step 1: Check the **Emoluments for the month, ** for example: Salary.
  * Step 2: Check the **Total emoluments paid in previous months**. 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.
  * ** (110,000 × 2 / 12) ** illustrated via Steps 3(a–c) and correspond to the following:
  * 3a → **110,000** shows that a new EDF was submitted in August with a total exemption of Rs 110,000.
  * 3b → **2** corresponds to August, which is the 2nd month of the fiscal year.
  * 3c → **12** represents the fiscal year from July to June, excluding the end-of-year bonus, since in this example the expatriate is not entitled to the end of year bonus
  * Step 4: Ensure that the **Chargeable Income** 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 6: Check the **Tax paid in previous months**. In this example refers to the tax for July, since the PAYE Calculation Checklist is for August.
  * Step 7: The** “Tax to be withheld in the month” ** is zero because, in this example, the Tax Charged (PAYE) from the Tax on Progressive Scale table is lower than the tax paid in previous months.

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