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5. Calculation of Tax Due
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1.Permanent Staff excluding
employee(s) with a second employer
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2.Casual Employees
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5-Number of Employees
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55-Number of casual employees
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10-Total basic pay
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60-Total remuneration paid
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15-Total allowance in cash paid
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65-Tax
due (Apply rate of the law to each employee and sum up)
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20-Total benefits in kind
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25-Other taxable payments
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3.Employees with
second employer(More than one employer)
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30-NSF contribution by employees
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70-Number of employees
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35-NSF contribution by employer
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75-Total remuneration paid
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40.Non-taxable deduction(Exempted)
law No 16/2205
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80-PAYE withheld(Apply top marginal
rate)
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45-Taxable pay(Line 10+15+20+25-40)
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50-Tax due(Apply rate of the law to
each employee and sum up)
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85-Total PAYE due(Line
50+Line 65+Line 80)
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