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 the Emoluments for the month for example: Director 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.