============Employee may request to deduct PAYE at a flat rate of 15% or 20% (Fiscal Year 2023-2024)============

**(i) Where an employee who derives emoluments exceeding Rs 30,000 in a month and HAS NOT SUBMITTED an EDF, the employee makes a request to the employer for PAYE to be withheld at the rate of 20%.**

{{:spay:hrmsprocguide:hrms_emp_desiredflatratenoedfemoexceeds30k.jpg|}}

  * Employee's EDF record

  * Step 1: DO NOT ACTIVATE Declaration Form

  * Step 2: Deactivate the "Apply Exemption threshold" flag

  * Step 3: Insert the percentage for the Flat Rate of 15% or 20%

{{:spay:procguide:spay_edfempdesiredflatrate20percentnoedfexceeds30k.jpg|}}

  * Employee's PAYE calculation slip

{{:spay:hrmsprocguide:hrms_payecalcslipdesiredtaxrate_noedfexceeds30k_2.jpg|}}

**(ii) Where an employee deriving emoluments not exceeding Rs 30,000 in a month and HAS NOT SUBMITTED an EDF, the employee makes a request to his employer or the person responsible for the payment of the emoluments for income tax to be withheld, to withhold PAYE at the rate of 15% or 20%**

{{:spay:hrmsprocguide:hrms_emp_desiredflatratenoedfemonotexceed30k.jpg|}}

  * Employee's EDF record

  * Step 1: DO NOT ACTIVATE Declaration Form

  * Step 2: Deactivate the "Apply Exemption threshold" flag

  * Step 3: Insert the percentage for the Flat Rate of 15% or 20%

{{:spay:procguide:spay_edfempdesiredflatrate20percentnoedfnotexceeds30k_1.jpg|}}

  * Employee's PAYE calculation slip

{{:spay:hrmsprocguide:hrms_payecalcslipempdesiredflatrate20percent.jpg|}}