========================New EDF submitted during 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.


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 submitted an EDF and is a Citizen of Mauritius


  * Step 1: Check the **Emoluments for the month**, for example: Salary, taxable transport, allowance, commission, and bonus.


  * 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.


  * Step 3: Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to their EDF.


  * **(110000 * 2 / 13) + 0 + (0 * 1)** As shown, illustration 3(a–c) correspond to the following:


  * 3a → **110,000** shows a new EDF was submitted in August with a total exemption of Rs 110,000


  * 3b → **2** refers to the month of August, which is the 2nd month of the fiscal year.


  * 3c → **13** represents the fiscal year runs from July to June and has 13 months, including the end-of-year bonus.


  * 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 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.


  * 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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