===== 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 illustration shows an employee with no EDF submitted

{{:spay:procguide:spaynoedf_aa.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|}}