===== When no EDF is submitted and emoluments derived in a month exceed Rs25,000, PAYE tax rate is 15% =====

{{:spay:hrmsprocguide:mranoedf15.png|}}

  * The below illustrations show an employee with no EDF submitted and whose emoluments exceed Rs25,000 and PAYE tax rate 15%

{{:spay:hrmsprocguide:noedf_2.png|}}

{{:spay:hrmsprocguide:noedf15percentpaye_5.png|}}

  * The below illustration shows the PAYE Calculation slip of an employee with no EDF and whose emoluments exceed Rs25,000 and PAYE tax rate 15%

{{:spay:hrmsprocguide:noedfpayecalcslip15percent_1.png|}}