Income Tax (Pay As You Earn) Regulations, 2014
This section gives the Regulations’ short title and starts the interpretation section.
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- Jurisdiction
- Zambia
- Instrument
- Statutory instrument
- Citation
- SI 50 of 2014
- Version
- 19 Sept 2014
- Language
- en
- Official source
- View official record ↗
business succession charge year default return emoluments employee absence employee compensation employee death notification employee emoluments employee payroll records employee records employee reporting employee termination employer registration employer reporting employer tax returns employer transfer employment employment tax notices overpayments payroll payroll compliance payroll reporting payroll tax +18 more
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Statute overview
About this statute
This section gives the Regulations’ short title and starts the interpretation section. This section defines key terms used in the Regulations. An employee must tell the employer, by sworn affidavit, within 30 days after starting work, whether the employee has other employment or was employed before in the charge year. Employers must deduct or repay tax on employee emoluments using the appropriate tax table, based on cumulative tax calculations. Employers must deduct tax from employee emoluments, and special record-keeping rules apply for casual employees.
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Legal text
Provisions of Income Tax (Pay As You Earn) Regulations, 2014
Showing 27 of 27
- 1 Verify source ↗
Interpretation
AI-assisted research summary: This section gives the Regulations’ short title and starts the interpretation section.
1. (1) These Regulations may be cited as the Income Tax Title (Pay As You Earn) Regulations, 2014. Interpretation - 2 Verify source ↗
Employee’s certificate
AI-assisted research summary: This section defines key terms used in the Regulations.
2. In these Regulations, unless the context otherwise requires— “allowable pension contribution” means a sum paid by an employee by way of contribution towards an approved pension fund or scheme, which is allowed to be deducted as an expense under section thirty-seven of the Act; “appropriate tax table” in relation to a monthly paid employee, weekly paid employee or casual employee means the applicable tax table providing figures for monthly, weekly or daily deductions; “authorised officer” means a person authorised by the Commissioner -General for the purposes of these Regulations; “casual employee” has the meaning assigned to it in the Employment Act; Cap. 268 “chargeable emoluments” in relation to an employee, means the emoluments from an employee’s employment, which are chargeable to income tax, but does not include any allowable pension contribution or any amount which is exempt from income tax; “cumulative chargeable emoluments” in relation to a date in a charge year,means the aggregate amount of chargeable emoluments paid or deemed to have been paid by the employer to an employee from the beginning of the charge year up toand including that date; “cumulative tax” in relation to an employee at any date in a charge year, means the tax due in accordance with the appropriate tax tables in respect of the employee’s cumulative chargeable emoluments paid during the year to that date, abated by the aggregate of the tax credit due in respect of those emoluments from the beginning of the year to that date; “director” has the meaning assigned to it in the Companies Act; Cap. 388 “employing entity” means a company, firm or organisation, that pays emoluments; 128 Statutory Instruments 19th September, 2014 “monthly paid employee” means an employee whose emoluments are payable on a monthly basis; “monthly return” means a return of payment of tax made under regulation 17; “payment period” in relation to an employee, means a period beginning with the day immediately following the day on which an emolument is payable to the employee and endingwith the day on which the next payment of emoluments is payable; “tax deduction record” means a record required to be kept under regulations 5, 11 and 24; “tax table” means a tax table devised by the Commissioner- General under section seventyone of the Act; “total net tax deducted” in relation to the emoluments paid to an employee during any period, means the total tax deducted from the emoluments less any tax repaid to the employee; and “weekly paid employee” means an employee whose emoluments are payable on a weekly basis. Employee’s certificate - 3 Verify source ↗
PART II
AI-assisted research summary: An employee must tell the employer, by sworn affidavit, within 30 days after starting work, whether the employee has other employment or was employed before in the charge year.
3. (1) An employee shall, within thirty days of commencement of employment, notify the employer through a sworn affidavit, certifying whether or not (a) the current employment is the employee’s only employment; (b) the employee is also an employee of another employer and that employment began before the employee’s current employment; (c) the employee has been employed before in the charge year; or (d) the employee has not been employed before in the charge year. (2) An employer shall not be liable for failure to deduct tax at the maximum rate from any payment of emoluments to an employee where (a) the employee has given the employer a certificate under this regulation; and (b) the employer shows they relied on the truthfulness of the certificate, unless the employer knew or ought to have known that the certificate was untrue in any particular. 19th September, 2014 Statutory Instruments 129 PART II DEDUCTION AND REPAYMENT OF TAX
Part
PART II
- 4
AI-assisted research summary: Employers must deduct or repay tax on employee emoluments using the appropriate tax table, based on cumulative tax calculations.
4. (1) An employer shall deduct tax from the emoluments paid to an employee or repay tax to an employee, in accordance with the appropriate tax table. Deductions and repayments (2) An employer shall, on the date of payment of emoluments to an employee, ascertain the cumulative chargeable emoluments of the employee at the date of the payment and the cumulative tax in respect of those emoluments. (3) Where the cumulative tax exceeds the amount of the previous cumulative tax as at the time of the last preceding payment of emoluments to the employee in a charge year, the employer shall deduct the excess from the emoluments. (4) Where the cumulative tax is less than the amount of the previous cumulative tax, the employer shall repay the difference to the employee. (5) Where the cumulative tax is equal to the amount of the previous cumulative tax, tax shall not be deducted or repaid. (6) Where there is no previous cumulative tax, the employer shall deduct the cumulative tax from the emoluments when making the payment in question. (7) This regulation does not apply to a casual employee. - 5
AI-assisted research summary: Employers must deduct tax from employee emoluments, and special record-keeping rules apply for casual employees.
5. (1) An employer shall deduct tax from the emoluments paid to an employee in accordance with the appropriate tax table. (2) Where a casual employee is not paid on a daily basis, the amount of tax to be deducted from the employee’s chargeable emoluments in accordance with this regulation shall be found by - (a) dividing the amount of the employee’s emoluments for a payment period by the number of days in that period; (b) finding the amount of tax which the appropriate tax table requires to be deducted from a payment of emoluments of the amount under paragraph (a); and (c) multiplying the amount found under paragraph (b) by the number of days in the employee’s pay period. (3) An employer of a casual employee shall keep a tax deduction record for any casual employee from whose emoluments tax is required to be deducted in such form as the Commissioner-General may specify in the Gazette. (4) An employer shall keep a written record of the names, dates of employment and emoluments of any casual employee for whom the employer is not required to keep a tax deduction record. Casual employee 130 Statutory Instruments 19th September, 2014 New monthly and weekly paid employees Emoluments not paid weekly or monthly (5) Regulations 8, 9, 11, 12 and 13 do not apply in relation to a casual employee. - 6
AI-assisted research summary: An employer must notify the Commissioner-General when a non-casual employee starts work after 1 January in a charge year, and must apply regulation 4 to that employee up to the end of the charge year unless the employee provides the specified certificate.
6. (1) An employer shall, where an employee who is not a casual employee commences employment with the employer after 1st January in a charge year, notify the Commissioner-General in such form as the Commissioner-General may specify in the Gazette. (2) Unless the employee has given the employer a certificate in accordance with subregulation (3) of regulation 12, the employer shall, up to end of the charge year, apply regulation 4— (a) in the case of a monthly paid employee, as if each month the employee works for the employer was the month of January; and (b) in the case of a weekly paid employee, as if each week the employee works for the employer was the first week of the year. - 7
AI-assisted research summary: An employer must calculate employee tax due using the tax table rules set out here when the employee’s payment period is more than one month.
7. An employer shall, where an employee’s payment period exceeds one month, calculate the tax due as follows: (a) if the emoluments are payable once in a year, by reference to the tax table for the month of December in which the payment is made or if the emolument is made in any other month, for the December immediately following that month as if that were the table for the month in which the payment is made; (b) if the emoluments are payable quarterly, by reference to the tax table for the last month in the quarter of the year in which the payment is made as if that were the table for the month in which thepayment is made; (c) if the emoluments are payable halfyearly, by reference to the table for June as respects the first payment made in the year, and by reference to the table for December as respects the second payment, as if in each case that were the table for the month in which the payment is made; or (d) in any other case, by reference to the tax table for the month in which the payment is made. Deduction of tax at maximum or lower rate - 8
AI-assisted research summary: Employers must deduct tax at the maximum rate from certain employee emoluments, with specific exceptions.
8. (1) Regulations 4, 6 and 7 do not apply where tax shall be deducted in accordance with this regulation. (2) Subject to sub-regulations (4) and (5), an employer shall, where— (a) chargeable emoluments of an employee are payable in respect of parttime employment; or (b) chargeable emoluments of an employee are paid after the employee ceases to be in employment; 19th September, 2014 Statutory Instruments 131 deduct tax at the maximum rate from each payment of emoluments the employer makes to the employee, without regard to the employee’s cumulative tax or to any tax credit to which the employee may be entitled. (3) Sub-regulation (2) does not apply to any payment from which tax is required to be deducted under regulation 13. (4) Paragraph (b) of sub-regulation (2) does not apply to any lump sum payment or to any amount taxable in accordance with subsection (1) of section twenty-one of the Act, but where the payment is made, an employer shall deduct tax from that payment at the rate or rates specified in the Charging Schedule in relation to the payments for the tax year in which they are paid, without regard to the employee’s cumulative emoluments, the corresponding cumulative tax or to any tax credit to which the employee may be entitled. (5) For the purpose of this regulation, where emoluments are payable to an employee in respect of only one employment, that employment shall not be treated as part-time employment whatever the hours of employment. (6) Where an employee obtains other employment while still employed in the first employment, the later employment and any other employment shall be part-time employment for the purpose of these Regulations. (7) In this regulation, reference to the maximum rate of tax, in relation to any payment of emoluments, is a reference to the highest rate of income tax applicable to the income of an individual for the year in which the emoluments are payable. Payment without deduction of tax - 9
AI-assisted research summary: The Commissioner-General may, in writing, direct an employer to pay an employee’s gross emoluments without deducting tax.
9. (1) The Commissioner-General may, in writing direct an employer to pay the gross amount of emoluments to an employee without deduction of tax. (2) Where a direction is made under subregulation (1), regulations 4, 6 and 7 shall not apply. (3) A direction made under sub-regulation (1) shall— (a) identify the employer and employee concerned; (b) apply to the payment of emoluments made after such date as may be specified in the direction, not being less than fourteen days after the date the direction is given to the employer; and (c) be copied to the employee. - 10
AI-assisted research summary: An employer must tell the employee in writing, on payday, the total emoluments paid and the total net tax deducted.
10. An employer shall, on the date of payment of emoluments, inform the employee, in writing, of the total amount of the emoluments paid on that date and the total net tax deducted from the emoluments. Pay slips 132 Statutory Instruments 19th September, 2014 Tax deduction record Certificate on change of employment - 11
AI-assisted research summary: Employers must apply for and keep tax deduction records, use the correct prescribed record, and may keep them electronically; if tax is not deductible from a payment, they must usually make any tax repayment unless the Commissioner-General directs otherwise.
11. (1) An employer shall apply to the Commissioner-General for a tax deduction record. (2) The tax deduction record shall be in such form as the Commissioner-General may specify in the Gazette. (3) An employer shall keep a tax deduction record for each of the employees, whether or not any tax is required to be deducted or repaid under these Regulations, recording on the tax deduction record the particulars specified on it, and where different tax deduction records are prescribed for different purposes under these Regulations the employer shall use the appropriate record. (4) The tax deduction records may be kept by means of computer-generated records. (5) Where tax is not deductible from any payment, an employer shall, unless the Commissioner-General otherwise directs, make any repayment of tax which may be due by reference to the employee’s cumulative emoluments and the corresponding cumulative tax. - 12 Verify source ↗
13. Death of employee
AI-assisted research summary: When employment ends, the employer must issue a certificate, give a copy to the employee, and the employee must pass it to the next employer.
12. (1) Where an employer ceases to employ an employee, not being a casual employee, the employer shall, within five days of the date on which the employment ceases, send a certificate to the Commissioner-General in such form as the Commissioner- General may specify in the Gazette. (2) An employer shall send a copy of the certificate to the employee on the date on which the employment ceases. (3) An employee shall, on commencing the next employment, deliver a copy of the certificate to the new employer and the new employer shall (a) insert the address of the employee and the date on which the employment commenced on the copy of the certificate; (b) prepare a tax deduction record in accordance with the particulars given in the copy of the certificate and record on the tax deduction record the cumulative tax as at the week or month shown on the copy of the certificate; (c) subject to sub-regulation (4), deduct or repay tax as if the cumulative emoluments and cumulative tax shown on the tax deduction record represented emoluments paid to the employee by the new employer; and (d) send a copy of the certificate to the Commissioner-General within sevendays from the date on which thecertificate is signed. (4) Where tax repayable under paragraph (c) of sub-regulation (3) on the date of the first payment exceeds three thousand kwacha, 19th September, 2014 Statutory Instruments 133 Death of employee Tax free emoluments the new employer shall forthwith notify the Commissioner- General and shall not make the repayment until authorised to do so by the Commissioner-General. (5) Where emoluments are paid by the same person before and after retirement, retirement on pension shall not be treated as cessation of employment for the purposes of this Regulation. - 13 Verify source ↗
Death of employee
AI-assisted research summary: An employer must notify the Commissioner-General when an employee dies and follow specified tax-deduction rules for any emoluments paid after death.
13. An employer shall notify the Commissioner-General of an employee’s death. (2) The notification of death under subregulation (1) shall be made in such form as the Commissioner-General may specify in the Gazette within seven days of making the outstanding payment of, and deductions from, emoluments of the deceased employee. (3) An employer shall, where emoluments are paid after the date of the employee’s death (a) pay emoluments exempt from taxunder subsection (5) of section twenty-one of the Act without any deduction of tax; (b) deduct tax from the balance of emoluments specified under paragraph (a) at the rate specified inthe Charging Schedule in relation to such emoluments for the tax year in which they are paid, without regard to the employee’s cumulative emoluments, the corresponding cumulative tax or to any tax credit to which the employee may be entitled; and (c) as respects emoluments not within paragraph (a), deduct or pay tax as if the deceased employee was still in employment at the date of payment.
Part
Schedule in relation to such emoluments for the tax year
- 14
AI-assisted research summary: An employer who agrees to pay an employee’s tax on emoluments must treat the agreement as a gross-emoluments arrangement, calculate tax by reference to gross emoluments, and notify the Commissioner-General within 14 days in certain cases.
14. (1) Where an employer agrees with an employee to pay to the employee a specified amount of emoluments, in this regulation referred to as “the net emoluments” and to bear on the employee’s behalf any tax chargeable in respect of the net emoluments— (a) the agreement shall be read as an agreement by the employer to pay to the employee such gross emoluments as will after deduction of tax in accordance with these Regulations be equal to the net emoluments; and (b) the employer shall calculate the amount of tax to be deducted fr om any payment of the employee’s emoluments in accordance with these Regulations by reference to the gross emoluments of the employee, and not by reference to the employee’s net emoluments. (2) Where the employer agrees to bear on behalf of an employee any tax due on any emoluments of the employee payable in a charge year, the employer shall give notice to the Commissioner- General within fourteen days of the beginning of the year or of the commencement of the employment in question, whichever is the later, stating— 134 Statutory Instruments 19th September, 2014 Repayment of tax during sickness or unemploymenta (a) the names and addresses of the employer and the employee; (b) the net amount of the emoluments in question and if they are not payable wholly free of tax, how much is so payable or what level of tax will be borne by the employer; and (c) such other information as the Commissioner-General may require. - 15
AI-assisted research summary: Employers must repay tax to employees who have no pay because of absence, and former employees may apply to the Commissioner-General for a tax refund at year-end.
15. (1) Where an employee is not entitled to any emoluments due to absence from work, the employer shall, on the usual pay date, make such repayment of tax to the employee as may be appropriate, having regard to the cumulative emoluments on that date and the corresponding cumulative tax, notwithstanding that the employee is not entitled to any emoluments on that date. (2) An employee who has ceased to be employed may, at the end of the charge year and in accordance with section eighty- seven of the Act, apply to the Commissioner-General for a repayment of tax for each month for which the employee requires a tax refund in such form as the Commissioner-General may specify in the Gazette. (3) An application made under subregulation (2) shall include a notice showing the total amount of emoluments paid to the employee and the total net tax deducted. Certificate of Tax deducted - 16 Verify source ↗
Tax free emoluments
AI-assisted research summary: Employers must give certain employees a certificate in the prescribed form, and must do so before 1 March after the charge year ends.
16. (1) An employer shall give to an employee— (a) who is in the employer’s employment on the last day of a charge year; or (b) who has ceased to be employed by the employer during a charge year; from whose emoluments tax is required to be deducted under these Regulations, a certificate in such form as the Commissioner-General may specify in the Gazette. (2) A certificate under subregulation (1) shall be given to the employee before the 1st March following the end of the charge year in question. PART III PAYMENT AND RECOVERY OF TAX Payment of tax by employer
Part
PART III
- 17
AI-assisted research summary: Employers must send a monthly return to the Commissioner-General within 14 days after the end of each income tax month and remit any excess amount with it.
17. (1) An employer shall, within fourteen days of the end of an income tax month, send a monthly return to the Commissioner- General in such form as the Commissioner-General may specify in the Gazette. (2) An employer shall, where there is an excess of the amount deductible over the repayments, remit with the monthly return an amount equal to the excess to the Commissioner-General. 19th September, 2014 Statutory Instruments 135 (3) The Commissioner-General shall give an employer a receipt showing the amount of tax remitted by the employer. (4) Where the monthly return made under sub-regulation (1) shows an excess of repayments over the deductions, an employer may deduct the excess from a subsequent payment which the employer is required to make to the Commissioner-General under sub-regulation (1), or the employer may recover the excess from the Commissioner-General. (5) Where the tax paid by an employer to the Commissioner- General in respect of an employee exceeds the amount actually deducted by the employer from the emoluments paid to the employee during the month, the employer may deduct an amount equal to the excess from the subsequent emoluments of the employee. (6) A monthly return shall be signed, where the employer is (a) an individual, by the individual; (b) a company, by a director or secretary of the company; (c) a body of persons, by a principal officer of the body of persons; and (d) a partnership, by a partner of the partnership. (7) A monthly return may also be signed by a tax paying agent or any authorised representative of the employer. (8) An employer who fails to submit a monthly return in accordance with this regulation is liable to pay a penalty of one thousand penalty units for each calendar month or part thereof. (9) The Commissioner-General may remit the whole or part of the penalty specified under sub-regulation (8). - 18
AI-assisted research summary: An employer who misses a return or tax remittance can be given a notice by the Commissioner-General, and must comply within 14 days. Employers must also file a supplementary return within 14 days after the month a late payment is made.
18. (1) Where an employer fails to make a return or remit tax, the Commissioner-General may— (a) make an estimate of the amount of tax which the employer is required to remit and issue a notice requiring the employer to pay that estimated amount of tax; or (b) by notice, require the employer to submit a default return for that month in such form as the Commissioner- General may specify in the Gazette. (2) An employer shall comply with the notice served under sub regulation (1) within fourteen days of the date of the notice. (3) Where an employer pays any emoluments for a charge year to an employee after the end of that year or after the end of the employment, the employer shall, within fourteen days after the month in which the payment was made, submit a supplementary return in such form as the Commissioner-General may specify in the Gazette. Failure by employer to make returns or pay tax 136 Statutory Instruments 19th September, 2014 Inspection - 19
AI-assisted research summary: Employers must let an authorised officer inspect specified payroll and tax records, provide copies on request, and submit tax deduction records when required by the Commissioner-General.
19. (1) An employer shall, upon request by an authorised officer, produce to the officer for inspection— (a) all wage sheets, tax deduction records, payslips and other documents or records relating to (i) the calculation or payment of emoluments in respect of the years or income tax months specified by the officer; and (ii) the deduction of tax; and (b) such other documents and records as may be specified by the authorised officer. (2) Where the records are kept by the employer on a computer, the employer shall allow the officer reasonable access to the computer to examine the records. (3) Where an officer requests a copy of a record or document, the employer shall provide the officer with the copy. (4) The Commissioner-General may, by notice, require an employer to submit, within such time as may be specified in the notice, not being less than twenty-one days, all the tax deduction records relating to specified employees of the employer in that year or in any of the preceding six years. (5) Where the Commissioner-General has reasonable grounds for believing that the case involves fraud, the Commissioner-General may require the submission of tax deduction records for earlier years. - 20 Verify source ↗
21. Death of employer
AI-assisted research summary: Employers must keep the records and documents covered by these Regulations for six years from the year they relate to.
20. An employer shall retain all records required to be kept for the purposes of these Regulations and all documents given or sent to the employer for those purposes until the expiry of a period of six years beginning with the year to which a record or document relates. - 21 Verify source ↗
Death of employer
AI-assisted research summary: If an employer dies, the required regulatory duties must be carried out by the employer’s personal representative or other specified successor.
21. Where an employer dies, anything which the employer is required to do under these Regulations shall be done by the employer’s personal representative or, in the case of an employer who pays emoluments on behalf of another person, by the person succeeding the employer or, if no person succeeds the employer, the person on whose behalf the employer paid the emoluments. - 22 Verify source ↗
Succession to business
AI-assisted research summary: If a business is transferred to a new employer, the transfer does not count as a change of employment for the affected employees, and the new employer takes over the old employer’s obligations under these Regulations. The new employer is not responsible for tax deductible from employees’ pay before the transfer.
22. (1) Where an undertaking carried on by an employer is transferred to another employer, the change in employer shall not in relation to the employees transferred to that employer, be treated as a change of employment for the purposes of these Regulations, and the new employer shall be liable to do anything which the old employer would have been required to do under these Regulations as if the change had not taken place. Repayment of tax during sickness or unemploymenta Records Death of employer Succession to business Payment of tax by employer 19th September, 2014 Statutory Instruments 137 (2) The new employer shall not be liable for the payment of tax which was deductible from emoluments paid to an employee before the change took place. PART IV ASSESSMENT AND DIRECT COLLECTION
Part
PART IV
- 23 Verify source ↗
Overpayments and under payments
AI-assisted research summary: If tax deducted from an employee’s pay during the year is too high or too low compared with the assessment, the Commissioner-General must repay the difference or may require the employee to pay the excess.
23. (1) Where the tax payable under an assessment is less than the total net tax deducted from the employee’s emoluments during the year, the Commissioner-General shall repay the difference to the employee. (2) The Commissioner-General may require an employee to pay the excess where the tax payable under an assessment exceeds the total net tax deducted from the employee’s emoluments during the year. Overpayments and underpayments - 24 Verify source ↗
PART V
AI-assisted research summary: Certain employees may use a tax deduction record, but they must record emoluments and tax details, file monthly returns, remit the tax due, and avoid using one record for multiple jobs.
24. (1) This regulation applies to an employee of a foreign mission or international organisation which is exempt from tax under the Diplomatic Immunities and Privileges Act, other than an employee who is exempt from tax. (2) An employee referred to in sub-regulation (1) may use a tax Procedure for direct collection Cap. 20 deduction record. (3) Where an employee receives chargeable emoluments during the year for which a tax deduction record is required, the employee shall record on that record the emoluments, the date on which the employee received them, the employee’s cumulative chargeable emoluments and the corresponding cumulative tax. (4) An employee shall, within fourteen days after the end of every month (a) make a return to the Commissioner-General stating the amount of the cumulative tax corresponding to the employee’s cumulative chargeable emoluments as at the last date in the month in question on which the employee received emoluments, reduced by the amount of tax paid to the Commissioner-General in respect of the previous months in the same year; and (b) remit to the Commissioner-General with the return a sum equal to the amount of the cumulative tax as so reduced. (5) Where an employee— (a) has not made a return or remitted tax to the Commissioner- General; or (b) has remitted an amount of tax but the Commissioner- General is not satisfied that it is the amount which the employee is required to pay; 138 Statutory Instruments 19th September, 2014 the Commissioner-General may, by notice, require the employee, within the specified time, to make a return or to remit to the Commissioner-General such amount of tax as may be specified in the notice. (6) Where an employee ceases to receive emoluments from an employer, the employee shall make a return to the Commissioner- General showing the last date on which the employee received any emoluments, the employee’s cumulative emoluments at that date and the corresponding cumulative tax. (7) An employee shall not use one tax deduction record in respect of two or more employment capacities. PART V GENERAL PROVISIONS Notices
Part
PART V
- 25 Verify source ↗
Notices
AI-assisted research summary: A notice or document may be sent in person, electronically, or by post to the addressee’s last known address, and a posted notice is treated as received within 10 days.
25. (1) A notice or document authorised or required to be given, served or issued under these Regulations may be sent in person, electronically or by post to the last known address of the addressee. (2) A notice or document sent under sub-regulation (1) shall be deemed to have been received by the addressee within ten days from the date on which the notice or document was posted. Bonus commission and other additional payments - 26
AI-assisted research summary: If an employer pays an employee emoluments that are not basic salary or wage on a day other than the employee’s regular pay day, the employer must deduct tax from that payment.
26. Where an employer makes a payment of an amount of emoluments to an employee which is not the basic salary or wage on a day which is not the employee’s regular pay day, the employer shall deduct an amount of tax from that payment equal to the difference between— (a) the amount the employer will deduct from the employee’s next payment of the basic salary or wage; and (b) the amount the employer would have deducted from the employee’s next payment of the basic salary or wage if the payment which is not the basic salary or wage were paid on the employee’s next regular pay day. Time when emoluments paid - 27 Verify source ↗
28. Arrangement for gratuity or service charge
AI-assisted research summary: A payment of, or on account of, a chargeable emolument is treated as made at the earliest relevant time listed in the provision.
27. (1) For the purposes of these Regulations, a payment of, or on account of, a chargeable emolument shall be treated as made at the earliest of the following times: (a) at the time when the payment is received by a person within the meaning of section five of the Act; (b) at the time when the sum on account of the income is credited where (i) the emolument is an emolument from employment; (ii) a sum on account of the emoluments is credited to an employer’s accounts or records at any time during a charge year; and
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Income Tax (Pay As You Earn) Regulations, 2014
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