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 Fee.

• Step 2: Check that the Total Emoluments paid in previous months is zero, since the employee was already taxed at a flat rate of 15% in the previous month; therefore, no cumulative amount applies.

• Step 3: Ensure that Reliefs and Exemptions are zero, as the employee has not submitted an EDF and is therefore not entitled to any exemptions.

• 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 that the Tax paid in previous months is zero, since the employee was taxed at a flat rate of 15% in the previous month; therefore, no cumulative tax applies.

• Step 7: “Tax to be withheld in the month” corresponds to the amount of the Tax Charged (PAYE).