Page 42 - P6 Slide Taxation - Lecture Day 7 - Various Topics
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Employees tax
• Employees’ tax is withheld monthly from ‘remuneration’ paid or
payable by an ‘employer’ to an ‘employee’ (par 2(1)).
• The definitions of ‘remuneration’, ‘employer’ and ‘employee’ are
interdependent.
• The definition of ‘remuneration’ is the central definition that drives
the application and relevance of the other two definitions.
• This is because both the definitions of ‘employee’ and ‘employer’
require that an amount of ‘remuneration’ is either received or paid.
• If an amount of ‘remuneration’ is paid, the person paying it
becomes an ‘employer’ and if it is received, the person receiving it
becomes an ‘employee’.
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