Car Benefit Adjustment in November 2025 Payroll

Below is an extract of the Review of Taxation of Car Benefit from the MRA National Budget 2025/2026 Fiscal Measures Highlights

If you have applied the new car benefit values effective 01st October 2025 in July, August and September 2025. To correct this in the November 2025 payroll, follow the steps below:

• Step 1: Calculate the Car Benefit Adjustment amount (refer to the below Excel illustration)
• Step 2: In the Employee's Payments and Deductions, insert the Car Benefit Adjustment PD Code and amount