Page 12 - Additional Notes on Employees Tax

Steps To Calculate % Fixed Remuneration:

1. Calculate 'balance of remuneration'

(remuneration less deductions) for previous

year

2. 75% x (1) = Rx

3. Calculate 'fixed monthly remuneration' (fixed

monthly payments less deductions) for

previous year = Ry

4. If Ry < Rx: use 'deemed remuneration'

5. If Ry > Rx: use actual remuneration

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