PAYE Calculation Checklist – Director Fee

The illustration below shows the PAYE Calculation Checklist for the month of August for a director who receives only director’s fees taxed at 15% and no other emoluments.

* 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 not submitted an EDF and is a Citizen of Mauritius

* Step 1: Check theEmoluments for the month for example: director’s fees.

* Step 2: Check the Total emoluments paid in previous months, which in this example 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. Since no EDF has been submitted, reliefs and exemptions are not applicable in this case.

* Step 4: Ensure that the Chargeable Income corresponds to the difference between the total emoluments (including taxable benefits) and the less reliefs and exemptions.

* Step 5: Check the Tax Charged (PAYE) which represents 15% of the chargeable income.

* Step 6: Check the ” Tax paid in previous months which in this example refers to the July tax, 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) and the tax paid in previous months.