==========Employee desired flat rate 20%==========

In this example, the employee has not submitted an EDF but has requested the employer to deduct PAYE at a flat rate of 20%. Below is the PAYE Calculation Checklist illustrating how PAYE is applied for the month of 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**, **is a Citizen of Mauritius**, and **has requested a flat PAYE rate of 20%.
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  * Step 1 – Check the **Emoluments for the month**, for example: Salary, Overtime, and Commission.

  *Step 2 –  Check that the **Total Emoluments paid in previous months** is zero, since the employee was already taxed at a flat rate of 20% on previous emoluments; therefore, no cumulative amount applies.

  *Step 3 – Ensure that** Reliefs and Exemptions** are zero, as the employee has not submitted an EDF and is therefore not entitled to any exemptions.

  *Step 4 – Ensure that the **Chargeable Income** corresponds to the total emoluments (including taxable benefits), as no exemptions apply in this case.

  *Step 5 – Check the **Tax Charged (PAYE)**, which represents 20% of the chargeable income.

  *Step 6 – Check that the **Tax paid in previous** months is zero, since the employee was taxed at a flat rate of 20% on previous emoluments and no cumulative tax applies.

  *Step 7 – **“Tax to be withheld in the month”** corresponds to the amount of the Tax Charged (PAYE).

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