Page 13 - Additional Notes on Employees Tax

Calculation Of Deemed Remuneration

Y = T/N

T = last years remuneration (excl. lump sums

and s8A, 8B, 8C)

N = no of months worked

If don't know last year's remuneration

Because not yet Because not yet in

determined service

Remuneration of 2 Remuneration of

years ago + 20% current year 13