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COMMONWEALTH OF DOMINICA INLAND REVENUE DIVISION P.A.Y.E. GUIDE & TAX TABLES Prescribed by the Comptroller of Inland Revenue in accordance with the Fourth Schedule of the Income Tax Act Effective 1 st January, 2010

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COMMONWEALTH OF DOMINICA

INLAND REVENUE DIVISION

P.A.Y.E. GUIDE

&

TAX TABLES

Prescribed by the Comptroller of Inland Revenuein accordance with the Fourth Schedule of the Income Tax Act

Effective 1st January, 2010

P.A.Y.E. GUIDE

&

TAX TABLES

Prescribed by the Comptroller of Inland Revenuein accordance with the Fourth Schedule of the Income Tax Act

Effective 1st January, 2010

TABLE OF CONTENTS

1. Who must Deduct Tax .................................. 1

2. Pay Subject to Tax Deductions ............................ 1

3. Items Not to be Treated As Pay ............................ 1

4. Payment Credited to an Employee’s Account ................. 2

5. Amount to be Deducted ................................. 2

6. How to use the Tax Deduction Table ........................ 2

7. Bonuses ............................................. 4

8. Retroactive Payments ................................... 5

9. Accounting for Amounts Deducted......................... 6

10. Pay after Employee has Left .............................. 6

11. Annual Return of Remuneration Paid ....................... 7

12. Death of an Employer .................................. 7

13. Succession to the Business, etc. ............................ 7

14. Cessation of a Business.................................. 7

15. Exceptions ........................................... 8

16. Pension Paid to Non-Residents ............................ 8

17. Casual or Seasonal Employment ........................... 8

18. Tax to be Deducted where Employment Commences During the Year ............................. 9

19. Reporting of Errors .................................... 9

20. Employees Receiving Remuneration from More than One Employer ............................... 9

21. Penalties ............................................ 9

22. Contact Information.................................... 10

23. Tax Deduction Tables ................................... 11

P.A.Y.E. Guide & Tax Tables

INSTRUCTIONS TO EMPLOYERS

1. WHO MUST DEDUCT TAX

Every person who pays remuneration, whether on his own account or on behalfof any other person, herein referred to as an employer, must make tax deductionsfrom such payments. (See notes 16 and 17 for exceptions.)

For the purposes of the tax tables remuneration is defined as employment income.

Further, the Income Tax Act stipulates that the employment income of any personfor any year of assessment shall include:-

(a) any amount accrued by way of wages, salary, leave pay, fee (including adirector’s fee), commission, bonus or gratuity;

(b) any travelling, entertainment or other allowance to the extent to whichit does not represent a repayment to the employee of moneys whollyand exclusively expended by him in the performance of the duties ofthe employment;

(c) any benefit to an employee by way of the rental value of any quarters orresidence provided by the employer;

(d) the value of any other benefit or advantage received or enjoyed by theemployee in respect of his employment

2. PAY SUBJECT TO TAX DEDUCTIONS

Pay is the employee’s earnings for the pay period, including the value of freeboard and lodging or any other perquisite, bonus, overtime, commission,directors’ fees or any benefits or allowance.

3. ITEMS NOT TO BE TREATED AS PAY

The following items should not be treated as pay for taxation purposes: -

(a) Benefits under the Workmen’s Compensation Act.

(b) Payments of or contributions by the employer towards expenses thatwere actually incurred by the employee in performing the duties of hisemployment.

(c) Any salary, fees or share of profits which are to be included in theassessable gains or profits from a trade, profession or vocation, forexample the salary drawn by a partner in a business carried on inpartnership.

(d) The first $20,000.00 of remuneration arising out of employment exercisedin Dominica.

If the employer is doubtful whether a particular payment should be treated aspay, for Tax deduction purposes, he should consult the Comptroller of InlandRevenue.

4. PAYMENT CREDITED TO AN EMPLOYEE’S ACCOUNT

Crediting pay to an employee’s bank account constitutes “payment in the sameway as payment in cash and tax should be deducted accordingly.” The same applies ifthe amount is credited to an account with the employer on which the employeeis free to draw or is applied in reduction of a debt due by him to the employer.

In certain circumstances, pay may be credited to an employee in some specialway which makes it doubtful whether the amount has actually been “paid”.These cases should be referred to the Comptroller, who will issue the appropriatedirective.

5. AMOUNT TO BE DEDUCTED

The amount to be deducted shall be computed by reference to the appropriatetable. The Tables are divided into columns showing amounts of pay and theamount of tax to be deducted therefrom.

Table A is to be used for an employee paid on an annual basis or paid an amountgreater than that shown in the monthly Tables.

Where an employee makes a written request to his employer that more tax shouldbe deducted than prescribed in the tables, the employer must comply with therequest.

However, a request should not be complied with where the amount of thededuction requested is less than the amount deductible as shown in the TaxTables. Instead, the employer should obtain a written directive from theComptroller directing that such lesser amount be deducted.

These directives are usually given in cases where the employee claims andqualifies for a deduction in respect of projected interest on Mortgage and orStudent loans.

6. HOW TO USE THE TAX DEDUCTION TABLE

In these tables the examples used take into account the Resident Allowance of $20,000.00per annum.

2 P.A.Y.E. Guide & Tax Tables

When using the Tables the amount of tax to be deducted is determined asfollows:–

1. Refer to the Tables corresponding to the pay period. For example where theemployee is paid once in a month, refer to the “Monthly Tax Deduction”.

2. Look down the appropriate “pay” column for the amount closest to theemployee’s pay. Where the pay is exactly between the two amounts, use thelarger amount.

3. The tax to be deducted is the amount shown in the column to the right ofthe employee’s “pay.”

EXAMPLE A:(a) Monthly Salary $1,600.00(b) Value of free board and lodging 225.00

Gross Pay $1,825.00

1. Refer to the “Monthly Tax Deductions”.

2. Look down the left-hand “Monthly Pay” column for the amount closestto $1,825.00.

3. The tax to be deducted (column to the right of “Monthly TaxDeductions”) for that month is $23.75.

EXAMPLE B:(a) Half monthly pay including benefits $ 900.00

(b) Assume monthly pay is twice this $1,800.00

(c) Look down monthly table to $1,800.00; followacross to amount which shows tax for the month $20.00

(d) The tax to be deducted from the half month pay isone-half on the amount shown, that is deduct $ 10.00

EXAMPLE C:Salary paid exceeds what is shown in Monthly Tables.

(a) Monthly Salary $10,000.00(b) Living Allowances 300.00

Total Remuneration $10,300.00

P.A.Y.E. Guide & Tax Tables 3

1. Multiply the total remuneration by the number of pay periods in theyear to find the equivalent annual pay – $10,300.00 x 12 = $123,600.00.

2. Look down the “annual” table and use the nearest amount to $123,600.00.

3. Follow across to column 2 “Annual tax to be deducted” - the amount oftax to be deducted annually - $29,260.00.

4. Divide annual tax - $29,260.00 by 12 (the number of monthly pay periodsin the year).

5. Deduct each month - $2,438.33 ($29,260.00/12).

If the pay of an employee exceeds the amount in the annual table, deduct $0.35from every dollar of pay above $10,333.33 then add it to $2,550.00.

7. BONUSES

Bonuses paid to employees are subject to tax deductions. Where the employeeis, at the date of the payment of the bonus, in receipt of remuneration from theemployer paying the bonus, it is to be regarded as spread evenly over the pay periodsin the year in which it is paid. The amount to be deducted is:–

(a) The amount determined under the table in respect of remunerationequal to

1. The last remuneration paid, plus2. An amount equal to the lump-sum payment divided by the number

of pay periods in the year, minus

(b) The amount determined under the tables in respect of the lastremuneration paid multiplied by –

(c) The number of pay periods in the year.

Where the employee is at the date of the payment of the bonus, no longer inreceipt of remuneration from the employer paying the bonus, the amount of taxto be deducted shall be the amount of tax shown to be deductible in Table “A”.

If a BONUS or retroactive payment is paid after 31st December, in respect of theprevious calendar year a separate accounting should be made to the Comptrollerwithin seven (7) days of such payment.

4 P.A.Y.E. Guide & Tax Tables

EXAMPLE D:(a) Monthly Salary $1,850.00

(b) Bonus $2,000.00

1. Divide the bonus by the number of pay periods in the year:$2,000/12 = $166.66.

2. Add $166.66 to the current amount of pay: $1,850.00 + $166.66 = $2,016.66.

3. Refer to the Monthly Table using the closest amountTax deduction on $2,016.66 $52.50Less tax deduction on $1,850.00 27.50Difference $25.00

4. Multiply $25.00 by 12, that is, the number of pay periods in the yearin order to obtain the tax payable on the bonus of $2,000.00. $25.00 x 12= $300.00.

8. RETROACTIVE PAYMENTS

Where a payment in respect of a retroactive increase in remuneration is made toan employee, the amount to be deducted is: -

(a) The amount determined in respect of the new rate of remuneration,minus –

(b) The amount determined in respect of the previous rate of remuneration,multiplied by

(c) The number of pay periods in respect of which the increase inremuneration is retroactive.

If there is any difficulty in computing the tax to be deducted, please consult theComptroller before making payment of the increased remuneration.

EXAMPLE E:(a) Pay increased from $1,800.00 to $2,000.00 per month;

(b) Retroactive payments is four (4) months, that is $800.00

1. Determine the increase in monthly tax deduction resulting from theincreased rate of pay:-

P.A.Y.E. Guide & Tax Tables 5

(a) Tax deduction on $2,000.00 per month $50.00(b) Tax deduction on $1,800.00 per month 20.00(c) Increase in monthly tax deduction is the difference $30.00

2. Multiply the increase in monthly tax deductions by the number ofmonths for which the pay increase is retroactive -$30.00 x 4 = $120.00.

9. ACCOUNTING FOR AMOUNTS DEDUCTED

Income Tax deductions withheld or which were liable to be deducted or withheldfrom employees are trust funds in the hands of the employer until remitted tothe Comptroller. The amount deducted for one month must be remitted to theComptroller on or before the fifteenth (15th) day of the following month.

The appropriate remittance form (T.D.3) must be used for this purpose. Whereduring any month no tax was deductible, a nil report on Form T.D.3 should becompleted and sent to the Comptroller. Full information on all employees mustbe reported (full name, total remuneration and income tax deducted).

Any employer failing to remit by the due date is liable for the amount deductedplus a late-payment penalty of 10% of the amount deducted and interest at 1%per month or part thereof. Interest is accrues from the due date to the datepayment is made.

On making payment of remuneration to an employee from whose emolument’sincome tax is deducted, the employer, unless exempted by the Comptroller, mustfurnish each employee with particulars of payment including gross remunerationfor the pay period and the amount of tax deducted therefrom. Any exemptiongranted by the Comptroller may at any time be revoked.

Every employer must keep to the satisfaction of the Comptroller, a record of theremuneration paid to each employee and the income tax deducted there from.

10. PAY AFTER EMPLOYEE HAS LEFT

Where an employee:–

• is no longer employed; or• has died

you must complete Form T.D.4 in quadruplicate (See Note 11). Give the two (2)copies to the employee, (or if deceased, to his personal representative or next ofkin) or post it to him or them not later than the day when the last payment of

6 P.A.Y.E. Guide & Tax Tables

remuneration was made. Send one (1) copy to the Comptroller and keep one (1)copy for your records. When making payments to any next of kin or personalrepresentative, income tax should be deducted as if such employee had beenalive at the time of payment.

11. ANNUAL RETURN OF REMUNERATION PAID

Within one month after the end of each Calendar Year, a Return of Remunerationpaid and Income Tax deducted (Form T.D.5), should be completed by everyemployer in respect of all his employees.

The Form T.D.5 should be accompanied by the Form T.D.6 which should show:–

1. Total income tax deducted for the year2. Total income tax paid to the Comptroller

An explanation of any differences between (1) and (2) that may have arisen.

Employees who have been reported on Form T.D.4 should not be reported onthe Form T.D.5.

12. DEATH OF AN EMPLOYER

If an employer dies anything which he would have been liable to do under theRules shall be done by his personal representatives or, in the case of an employerwho paid remuneration on behalf of another person, by the person succeedinghim, or if no person succeeds him, the person on whose behalf he paid theremuneration.

13. SUCCESSION TO THE BUSINESS, ETC.

The change is not treated as a cessation of an employment but the new employersare liable to do anything that the previous employers would have been liable todo. The employers, after the change will not be liable for the payment of anyincome tax which was deductible from remuneration paid to the employee beforethe change took place.

14. CESSATION OF A BUSINESS

When an employer ceases to carry on a business he must pay over to theComptroller all tax that was deducted and has not been paid over, withinfifteen (15) days of the day on which the last emolument was made, and completeForm T.D.4 in quadruplicate.

P.A.Y.E. Guide & Tax Tables 7

He shall give two (2) copies to the employee or post it to him not later than thelast day when the last remuneration was paid and send, within one (1) month,one (1) copy to the Comptroller. He shall keep one (1) copy for his records.

15. EXCEPTIONS

No tax should be deducted where:–

(a) The remuneration consists of a pension benefit or retiring allowancearising out of an employment which was wholly carried on outsideDominica.

(b) The Comptroller by public notices or in any other manner so directs.

16. PENSION PAID TO NON-RESIDENTS

Where a pension is paid to a person resident abroad, the employer must, beforemaking the first payment, notify the Comptroller so that he may direct theamount of tax if any to be deducted.

17. CASUAL OR SEASONAL EMPLOYMENT

Where wage earners are employed on the gang or squad system, theresponsibility for the correct deduction of tax rests with the employer that isemployer of the gang leader.

The employer should ascertain from the gang leader what wages are due toeach employee so that the employer can:–

(a) Deduct the correct tax.

(b) Deliver to each employee in January a certificate of wages earned andtax deducted; and

(c) Send one copy of T.D.5 to the Comptroller.

Where there is any doubt, the matter should be referred to the Comptroller.

If the gang leader is not an employee, then the gang leader is the employer,and he is responsible for the correct deduction of tax, the accounting each monthto the Comptroller and for supplying the required certificate.

The names of gang leaders should be reported to the Comptroller so that theappropriate forms and Tax Tables can be sent to them.

8 P.A.Y.E. Guide & Tax Tables

18. TAX TO BE DEDUCTED WHERE EMPLOYMENT COMMENCES DURING THE YEAR

When an employee arrives in Dominica, or commences employment for thefirst time during the year, he should pay tax based on the following example:–

EXAMPLE F:1. First employed 1st June 2010

2. Salary $3,500.00 per month

3. Multiply pay $3,500.00 by the remaining pay periods of the year, that is$3,500.00 x 7 = $24,500.00

4. Refer to Table (Annual Table) for annual tax on $24,500.00 - $675.00

5. Divide $675.00 by the 7 remaining pay periods of the year

6. Deduct each month: $96.43 ($675.00/7)

As the computations given in these tables only take in to account the ResidentAllowance, where a non-national is employed, the employer must check withthe Comptroller for a directive regarding the amount of tax to be deducted.

19. REPORTING OF ERRORS

Errors discovered during the year in respect of an earlier week or month, shouldbe immediately reported to the Comptroller, who will give any necessaryinstructions.

20. EMPLOYEES RECEIVING REMUNERATION FROM MORE THE ONE EMPLOYER

Where an individual is receiving remuneration from more than one employment,the employer(s) with whom he is not regularly employed must deduct tax usingTable X.

21. PENALTIES

Any person who –(a) being an employer –

(i) within the prescribed time, fails to register as an employer, or tonotify any change of address or to notify that he has ceased to bean employer;

P.A.Y.E. Guide & Tax Tables 9

(ii) within the prescribed time, fails to deduct any amount of tax fromremuneration paid to an employee;

(iii) within the prescribed time, fails to pay to the Comptroller anyamount of tax deducted from remuneration paid to an employee;

(iv) fails to comply with any direction issued by the Comptroller underthe Fourth Schedule;

(v) fails to maintain a record of remuneration paid to his employeesand tax deducted therefrom;

(vi) within the prescribed time, fails to deliver to any employee acertificate of tax deducted from remuneration;

(vii) within the prescribed time, fails to furnish to the Comptroller anannual return of tax deductions and remittances;

is guilty of an offence and liable to a fine of one thousand dollars or toimprisonment for one year.

22. CONTACT INFORMATION

This guide and tax tables are meant to inform and guide you, the employer as tothe procedures to be followed regarding PAYE. I ask that you refer to the guideat all times in respect of tax to be deducted based on remuneration paid. Asindicated, where any doubt exists, please contact my office. The Inland RevenueDivision’s office hours are:–

Mondays 8:00 a.m. to 5:00 p.m.Tuesdays to Fridays 8:00 a.m. to 4:00 p.m.

You can contact us on:-

Telephone 767 266 3600Fax 767 448 1893Email [email protected]

10 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$65.00 $ -$70.00 $ -$75.00 $ -$80.00 $0.46$85.00 $1.21$90.00 $1.96$95.00 $2.71$100.00 $3.46$105.00 $4.21$110.00 $4.96$115.00 $5.71$120.00 $6.46$125.00 $7.21$130.00 $7.96$135.00 $8.71$140.00 $9.46$145.00 $10.21$150.00 $10.96$155.00 $11.83$160.00 $13.08$165.00 $14.33$170.00 $15.58$175.00 $16.83$180.00 $18.08$185.00 $19.33$190.00 $20.58$195.00 $21.83$200.00 $23.08$205.00 $24.33$210.00 $25.58$215.00 $26.83$220.00 $28.08$225.00 $29.33$230.00 $30.58$235.00 $31.83$240.00 $33.08$245.00 $34.33$250.00 $35.58$255.00 $36.83

$260.00 $38.08$265.00 $39.33$270.00 $40.65$275.00 $42.40$280.00 $44.15$285.00 $45.90$290.00 $47.65$295.00 $49.40$300.00 $51.15$305.00 $52.90$310.00 $54.65$315.00 $56.40$320.00 $58.15$325.00 $59.90$330.00 $61.65$335.00 $63.40$340.00 $65.15$345.00 $66.90$350.00 $68.65$355.00 $70.40$360.00 $72.15$365.00 $73.90$370.00 $75.65$375.00 $77.40$380.00 $79.15$385.00 $80.90$390.00 $82.65$395.00 $84.40$400.00 $86.15$405.00 $87.90$410.00 $89.65$415.00 $91.40$420.00 $93.15$425.00 $94.90$430.00 $96.65$435.00 $98.40$440.00 $100.15$445.00 $101.90$450.00 $103.65

$455.00 $105.40$460.00 $107.15$465.00 $108.90$470.00 $110.65$475.00 $112.40$480.00 $114.15$485.00 $115.90$490.00 $117.65$495.00 $119.40$500.00 $121.15$505.00 $122.90$510.00 $124.65$515.00 $126.40$520.00 $128.15$525.00 $129.90$530.00 $131.65$535.00 $133.40$540.00 $135.15$545.00 $136.90$550.00 $138.65$555.00 $140.40$560.00 $142.15$565.00 $143.90$570.00 $145.65$575.00 $147.40$580.00 $149.15$585.00 $150.90$590.00 $152.65$595.00 $154.40$600.00 $156.15$605.00 $157.90$610.00 $159.65$615.00 $161.40$620.00 $163.15$625.00 $164.90$630.00 $166.65$635.00 $168.40$640.00 $170.15$645.00 $171.90

DAILY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 11

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$650.00 $173.65$655.00 $175.40$660.00 $177.15$665.00 $178.90$670.00 $180.65$675.00 $182.40$680.00 $184.15$685.00 $185.90$690.00 $187.65$695.00 $189.40$700.00 $191.15$705.00 $192.90$710.00 $194.65$715.00 $196.40$720.00 $198.15$725.00 $199.90$730.00 $201.65$735.00 $203.40$740.00 $205.15$745.00 $206.90$750.00 $208.65$755.00 $210.40$760.00 $212.15$765.00 $213.90$770.00 $215.65$775.00 $217.40$780.00 $219.15$785.00 $220.90$790.00 $222.65$795.00 $224.40$800.00 $226.15$805.00 $227.90$810.00 $229.65$815.00 $231.40$820.00 $233.15$825.00 $234.90$830.00 $236.65$835.00 $238.40$840.00 $240.15

$845.00 $241.90$850.00 $243.65$855.00 $245.40$860.00 $247.15$865.00 $248.90$870.00 $250.65$875.00 $252.40$880.00 $254.15$885.00 $255.90$890.00 $257.65$895.00 $259.40$900.00 $261.15$905.00 $262.90$910.00 $264.65$915.00 $266.40$920.00 $268.15$925.00 $269.90$930.00 $271.65$935.00 $273.40$940.00 $275.15$945.00 $276.90$950.00 $278.65$955.00 $280.40$960.00 $282.15$965.00 $283.90$970.00 $285.65$975.00 $287.40$980.00 $289.15$985.00 $290.90$990.00 $292.65$995.00 $294.40$1,000.00 $296.15$1,005.00 $297.90$1,010.00 $299.65$1,015.00 $301.40$1,020.00 $303.15$1,025.00 $304.90$1,030.00 $306.65$1,035.00 $308.40

$1,040.00 $310.15$1,045.00 $311.90$1,050.00 $313.65$1,055.00 $315.40$1,060.00 $317.15$1,065.00 $318.90$1,070.00 $320.65$1,075.00 $322.40$1,080.00 $324.15$1,085.00 $325.90$1,090.00 $327.65$1,095.00 $329.40$1,100.00 $331.15$1,105.00 $332.90$1,110.00 $334.65$1,115.00 $336.40$1,120.00 $338.15$1,125.00 $339.90$1,130.00 $341.65$1,135.00 $343.40$1,140.00 $345.15$1,145.00 $346.90$1,150.00 $348.65$1,155.00 $350.40$1,160.00 $352.15$1,165.00 $353.90$1,170.00 $355.65$1,175.00 $357.40$1,180.00 $359.15$1,185.00 $360.90$1,190.00 $362.65$1,195.00 $364.40$1,200.00 $366.15$1,205.00 $367.90$1,210.00 $369.65$1,215.00 $371.40$1,220.00 $373.15$1,225.00 $374.90$1,230.00 $376.65

DAILY PAID EMPLOYEES

12 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$1,235.00 $378.40$1,240.00 $380.15$1,245.00 $381.90$1,250.00 $383.65$1,255.00 $385.40$1,260.00 $387.15$1,265.00 $388.90$1,270.00 $390.65$1,275.00 $392.40$1,280.00 $394.15$1,285.00 $395.90$1,290.00 $397.65$1,295.00 $399.40$1,300.00 $401.15$1,305.00 $402.90$1,310.00 $404.65$1,315.00 $406.40$1,320.00 $408.15$1,325.00 $409.90$1,330.00 $411.65$1,335.00 $413.40$1,340.00 $415.15$1,345.00 $416.90$1,350.00 $418.65$1,355.00 $420.40$1,360.00 $422.15$1,365.00 $423.90$1,370.00 $425.65$1,375.00 $427.40$1,380.00 $429.15$1,385.00 $430.90$1,390.00 $432.65$1,395.00 $434.40$1,400.00 $436.15$1,405.00 $437.90$1,410.00 $439.65$1,415.00 $441.40$1,420.00 $443.15$1,425.00 $444.90

DAILY PAID EMPLOYEES

$1,430.00 $446.65$1,435.00 $448.40$1,440.00 $450.15$1,445.00 $451.90$1,450.00 $453.65$1,455.00 $455.40$1,460.00 $457.15$1,465.00 $458.90$1,470.00 $460.65$1,475.00 $462.40$1,480.00 $464.15$1,485.00 $465.90$1,490.00 $467.65$1,495.00 $469.40$1,500.00 $471.15$1,505.00 $472.90$1,510.00 $474.65$1,515.00 $476.40$1,520.00 $478.15$1,525.00 $479.90$1,530.00 $481.65$1,535.00 $483.40$1,540.00 $485.15$1,545.00 $486.90$1,550.00 $488.65$1,555.00 $490.40$1,560.00 $492.15$1,565.00 $493.90$1,570.00 $495.65$1,575.00 $497.40$1,580.00 $499.15$1,585.00 $500.90$1,590.00 $502.65$1,595.00 $504.40$1,600.00 $506.15$1,605.00 $507.90$1,610.00 $509.65$1,615.00 $511.40$1,620.00 $513.15

$1,625.00 $514.90$1,630.00 $516.65$1,635.00 $518.40$1,640.00 $520.15$1,645.00 $521.90$1,650.00 $523.65$1,655.00 $525.40$1,660.00 $527.15$1,665.00 $528.90$1,670.00 $530.65$1,675.00 $532.40$1,680.00 $534.15$1,685.00 $535.90$1,690.00 $537.65$1,695.00 $539.40$1,700.00 $541.15$1,705.00 $542.90$1,710.00 $544.65$1,715.00 $546.40$1,720.00 $548.15$1,725.00 $549.90$1,730.00 $551.65$1,735.00 $553.40$1,740.00 $555.15$1,745.00 $556.90$1,750.00 $558.65$1,755.00 $560.40$1,760.00 $562.15$1,765.00 $563.90$1,770.00 $565.65$1,775.00 $567.40$1,780.00 $569.15$1,785.00 $570.90$1,790.00 $572.65$1,795.00 $574.40$1,800.00 $576.15$1,805.00 $577.90$1,810.00 $579.65$1,815.00 $581.40

P.A.Y.E. Guide & Tax Tables 13

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$1,820.00 $583.15$1,825.00 $584.90$1,830.00 $586.65$1,835.00 $588.40$1,840.00 $590.15$1,845.00 $591.90$1,850.00 $593.65$1,855.00 $595.40$1,860.00 $597.15$1,865.00 $598.90$1,870.00 $600.65$1,875.00 $602.40$1,880.00 $604.15$1,885.00 $605.90$1,890.00 $607.65$1,895.00 $609.40$1,900.00 $611.15$1,905.00 $612.90$1,910.00 $614.65$1,915.00 $616.40$1,920.00 $618.15$1,925.00 $619.90$1,930.00 $621.65$1,935.00 $623.40$1,940.00 $625.15$1,945.00 $626.90$1,950.00 $628.65$1,955.00 $630.40$1,960.00 $632.15$1,965.00 $633.90$1,970.00 $635.65$1,975.00 $637.40$1,980.00 $639.15$1,985.00 $640.90$1,990.00 $642.65$1,995.00 $644.40$2,000.00 $646.15$2,005.00 $647.90$2,010.00 $649.65

DAILY PAID EMPLOYEES

$2,015.00 $651.40$2,020.00 $653.15$2,025.00 $654.90$2,030.00 $656.65$2,035.00 $658.40$2,040.00 $660.15$2,045.00 $661.90$2,050.00 $663.65$2,055.00 $665.40$2,060.00 $667.15$2,065.00 $668.90$2,070.00 $670.65$2,075.00 $672.40$2,080.00 $674.15$2,085.00 $675.90$2,090.00 $677.65$2,095.00 $679.40$2,100.00 $681.15$2,105.00 $682.90$2,110.00 $684.65$2,115.00 $686.40$2,120.00 $688.15$2,125.00 $689.90$2,130.00 $691.65$2,135.00 $693.40$2,140.00 $695.15$2,145.00 $696.90$2,150.00 $698.65$2,155.00 $700.40$2,160.00 $702.15

14 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

WEEKLY PAID EMPLOYEES

$340.00 $ -$345.00 $ -$350.00 $ -$355.00 $ -$360.00 $ -$365.00 $ -$370.00 $ -$375.00 $ -$380.00 $ -$385.00 $0.06$390.00 $0.81$395.00 $1.56$400.00 $2.31$405.00 $3.06$410.00 $3.81$415.00 $4.56$420.00 $5.31$425.00 $6.06$430.00 $6.81$435.00 $7.56$440.00 $8.31$445.00 $9.06$450.00 $9.81$455.00 $10.56$460.00 $11.31$465.00 $12.06$470.00 $12.81$475.00 $13.56$480.00 $14.31$485.00 $15.06$490.00 $15.81$495.00 $16.56$500.00 $17.31$505.00 $18.06$510.00 $18.81$515.00 $19.56$520.00 $20.31$525.00 $21.06$530.00 $21.81

$535.00 $22.56$540.00 $23.31$545.00 $24.06$550.00 $24.81$555.00 $25.56$560.00 $26.31$565.00 $27.06$570.00 $27.81$575.00 $28.56$580.00 $29.31$585.00 $30.06$590.00 $30.81$595.00 $31.56$600.00 $32.31$605.00 $33.06$610.00 $33.81$615.00 $34.56$620.00 $35.31$625.00 $36.06$630.00 $36.81$635.00 $37.56$640.00 $38.31$645.00 $39.06$650.00 $39.81$655.00 $40.56$660.00 $41.31$665.00 $42.06$670.00 $42.81$675.00 $43.56$680.00 $44.31$685.00 $45.06$690.00 $45.81$695.00 $46.56$700.00 $47.31$705.00 $48.06$710.00 $48.81$715.00 $49.56$720.00 $50.31$725.00 $51.06

$730.00 $51.81$735.00 $52.56$740.00 $53.31$745.00 $54.06$750.00 $54.81$755.00 $55.56$760.00 $56.31$765.00 $57.06$770.00 $57.88$775.00 $59.13$780.00 $60.38$785.00 $61.63$790.00 $62.88$795.00 $64.13$800.00 $65.38$805.00 $66.63$810.00 $67.88$815.00 $69.13$820.00 $70.38$825.00 $71.63$830.00 $72.88$835.00 $74.13$840.00 $75.38$845.00 $76.63$850.00 $77.88$855.00 $79.13$860.00 $80.38$865.00 $81.63$870.00 $82.88$875.00 $84.13$880.00 $85.38$885.00 $86.63$890.00 $87.88$895.00 $89.13$900.00 $90.38$905.00 $91.63$910.00 $92.88$915.00 $94.13$920.00 $95.38

P.A.Y.E. Guide & Tax Tables 15

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

WEEKLY PAID EMPLOYEES

$925.00 $96.63 $930.00 $97.88 $935.00 $99.13 $940.00 $100.38 $945.00 $101.63 $950.00 $102.88 $955.00 $104.13 $960.00 $105.38 $965.00 $106.63 $970.00 $107.88 $975.00 $109.13 $980.00 $110.38 $985.00 $111.63 $990.00 $112.88 $995.00 $114.13$1,000.00 $115.38$1,005.00 $116.63$1,010.00 $117.88$1,015.00 $119.13$1,020.00 $120.38$1,025.00 $121.63$1,030.00 $122.88$1,035.00 $124.13$1,040.00 $125.38$1,045.00 $126.63$1,050.00 $127.88$1,055.00 $129.13$1,060.00 $130.38$1,065.00 $131.63$1,070.00 $132.88$1,075.00 $134.13$1,080.00 $135.38$1,085.00 $136.63$1,090.00 $137.88$1,095.00 $139.13$1,100.00 $140.38$1,105.00 $141.63$1,110.00 $142.88$1,115.00 $144.13

$1,120.00 $145.38$1,125.00 $146.63$1,130.00 $147.88$1,135.00 $149.13$1,140.00 $150.38$1,145.00 $151.63$1,150.00 $152.88$1,155.00 $154.13$1,160.00 $155.38$1,165.00 $156.63$1,170.00 $157.88$1,175.00 $159.13$1,180.00 $160.38$1,185.00 $161.63$1,190.00 $162.88$1,195.00 $164.13$1,200.00 $165.38$1,205.00 $166.63$1,210.00 $167.88$1,215.00 $169.13$1,220.00 $170.38$1,225.00 $171.63$1,230.00 $172.88$1,235.00 $174.13$1,240.00 $175.38$1,245.00 $176.63$1,250.00 $177.88$1,255.00 $179.13$1,260.00 $180.38$1,265.00 $181.63$1,270.00 $182.88$1,275.00 $184.13$1,280.00 $185.38$1,285.00 $186.63$1,290.00 $187.88$1,295.00 $189.13$1,300.00 $190.38$1,305.00 $191.63$1,310.00 $192.88

$1,315.00 $194.13$1,320.00 $195.38$1,325.00 $196.63$1,330.00 $197.88$1,335.00 $199.13$1,340.00 $200.38$1,345.00 $201.63$1,350.00 $203.27$1,355.00 $205.02$1,360.00 $206.77$1,365.00 $208.52$1,370.00 $210.27$1,375.00 $212.02$1,380.00 $213.77$1,385.00 $215.52$1,390.00 $217.27$1,395.00 $219.02$1,400.00 $220.77$1,405.00 $222.52$1,410.00 $224.27$1,415.00 $226.02$1,420.00 $227.77$1,425.00 $229.52$1,430.00 $231.27$1,435.00 $233.02$1,440.00 $234.77$1,445.00 $236.52$1,450.00 $238.27$1,455.00 $240.02$1,460.00 $241.77$1,465.00 $243.52$1,470.00 $245.27$1,475.00 $247.02$1,480.00 $248.77$1,485.00 $250.52$1,490.00 $252.27$1,495.00 $254.02$1,500.00 $255.77$1,505.00 $257.52

16 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

WEEKLY PAID EMPLOYEES

$1,510.00 $259.27$1,515.00 $261.02$1,520.00 $262.77$1,525.00 $264.52$1,530.00 $266.27$1,535.00 $268.02$1,540.00 $269.77$1,545.00 $271.52$1,550.00 $273.27$1,555.00 $275.02$1,560.00 $276.77$1,565.00 $278.52$1,570.00 $280.27$1,575.00 $282.02$1,580.00 $283.77$1,585.00 $285.52$1,590.00 $287.27$1,595.00 $289.02$1,600.00 $290.77$1,605.00 $292.52$1,610.00 $294.27$1,615.00 $296.02$1,620.00 $297.77$1,625.00 $299.52$1,630.00 $301.27$1,635.00 $303.02$1,640.00 $304.77$1,645.00 $306.52$1,650.00 $308.27$1,655.00 $310.02$1,660.00 $311.77$1,665.00 $313.52$1,670.00 $315.27$1,675.00 $317.02$1,680.00 $318.77$1,685.00 $320.52$1,690.00 $322.27$1,695.00 $324.02$1,700.00 $325.77

$1,705.00 $327.52$1,710.00 $329.27$1,715.00 $331.02$1,720.00 $332.77$1,725.00 $334.52$1,730.00 $336.27$1,735.00 $338.02$1,740.00 $339.77$1,745.00 $341.52$1,750.00 $343.27$1,755.00 $345.02$1,760.00 $346.77$1,765.00 $348.52$1,770.00 $350.27$1,775.00 $352.02$1,780.00 $353.77$1,785.00 $355.52$1,790.00 $357.27$1,795.00 $359.02$1,800.00 $360.77$1,805.00 $362.52$1,810.00 $364.27$1,815.00 $366.02$1,820.00 $367.77$1,825.00 $369.52$1,830.00 $371.27$1,835.00 $373.02$1,840.00 $374.77$1,845.00 $376.52$1,850.00 $378.27$1,855.00 $380.02$1,860.00 $381.77$1,865.00 $383.52$1,870.00 $385.27$1,875.00 $387.02$1,880.00 $388.77$1,885.00 $390.52$1,890.00 $392.27$1,895.00 $394.02

$1,900.00 $395.77$1,905.00 $397.52$1,910.00 $399.27$1,915.00 $401.02$1,920.00 $402.77$1,925.00 $404.52$1,930.00 $406.27$1,935.00 $408.02$1,940.00 $409.77$1,945.00 $411.52$1,950.00 $413.27$1,955.00 $415.02$1,960.00 $416.77$1,965.00 $418.52$1,970.00 $420.27$1,975.00 $422.02$1,980.00 $423.77$1,985.00 $425.52$1,990.00 $427.27$1,995.00 $429.02$2,000.00 $430.77$2,005.00 $432.52$2,010.00 $434.27$2,015.00 $436.02$2,020.00 $437.77$2,025.00 $439.52$2,030.00 $441.27$2,035.00 $443.02$2,040.00 $444.77$2,045.00 $446.52$2,050.00 $448.27$2,055.00 $450.02$2,060.00 $451.77$2,065.00 $453.52$2,070.00 $455.27$2,075.00 $457.02$2,080.00 $458.77$2,085.00 $460.52$2,090.00 $462.27

P.A.Y.E. Guide & Tax Tables 17

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$2,095.00 $464.02$2,100.00 $465.77$2,105.00 $467.52$2,110.00 $469.27$2,115.00 $471.02$2,120.00 $472.77$2,125.00 $474.52$2,130.00 $476.27$2,135.00 $478.02$2,140.00 $479.77$2,145.00 $481.52$2,150.00 $483.27$2,155.00 $485.02$2,160.00 $486.77$2,165.00 $488.52$2,170.00 $490.27$2,175.00 $492.02$2,180.00 $493.77$2,185.00 $495.52$2,190.00 $497.27$2,195.00 $499.02$2,200.00 $500.77$2,205.00 $502.52$2,210.00 $504.27$2,215.00 $506.02$2,220.00 $507.77$2,225.00 $509.52$2,230.00 $511.27$2,235.00 $513.02$2,240.00 $514.77$2,245.00 $516.52$2,250.00 $518.27$2,255.00 $520.02$2,260.00 $521.77$2,265.00 $523.52$2,270.00 $525.27$2,275.00 $527.02$2,280.00 $528.77$2,285.00 $530.52

$2,290.00 $532.27$2,295.00 $534.02$2,300.00 $535.77$2,305.00 $537.52$2,310.00 $539.27$2,315.00 $541.02$2,320.00 $542.77$2,325.00 $544.52$2,330.00 $546.27$2,335.00 $548.02$2,340.00 $549.77$2,345.00 $551.52$2,350.00 $553.27$2,355.00 $555.02$2,360.00 $556.77$2,365.00 $558.52$2,370.00 $560.27$2,375.00 $562.02$2,380.00 $563.77$2,385.00 $565.52$2,390.00 $567.27$2,395.00 $569.02$2,400.00 $570.77$2,405.00 $572.52$2,410.00 $574.27$2,415.00 $576.02$2,420.00 $577.77$2,425.00 $579.52$2,430.00 $581.27$2,435.00 $583.02$2,440.00 $584.77$2,445.00 $586.52$2,450.00 $588.27$2,455.00 $590.02$2,460.00 $591.77$2,465.00 $593.52$2,470.00 $595.27$2,475.00 $597.02$2,480.00 $598.77

$2,485.00 $600.52$2,490.00 $602.27$2,495.00 $604.02$2,500.00 $605.77$2,505.00 $607.52$2,510.00 $609.27$2,515.00 $611.02$2,520.00 $612.77$2,525.00 $614.52$2,530.00 $616.27$2,535.00 $618.02$2,540.00 $619.77$2,545.00 $621.52$2,550.00 $623.27$2,555.00 $625.02$2,560.00 $626.77$2,565.00 $628.52$2,570.00 $630.27$2,575.00 $632.02$2,580.00 $633.77$2,585.00 $635.52$2,590.00 $637.27$2,595.00 $639.02$2,600.00 $640.77

WEEKLY PAID EMPLOYEES

18 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

FORTNIGHTLY PAID EMPLOYEES

$690.00 $ -$695.00 $ -$700.00 $ -$705.00 $ -$710.00 $ -$715.00 $ -$720.00 $ -$725.00 $ -$730.00 $ -$735.00 $ -$740.00 $ -$745.00 $ -$750.00 $ -$755.00 $ -$760.00 $ -$765.00 $ -$770.00 $0.12$775.00 $0.87$780.00 $1.62$785.00 $2.37$790.00 $3.12$795.00 $3.87$800.00 $4.62$805.00 $5.37$810.00 $6.12$815.00 $6.87$820.00 $7.62$825.00 $8.37$830.00 $9.12$835.00 $9.87$840.00 $10.62$845.00 $11.37$850.00 $12.12$855.00 $12.87$860.00 $13.62$865.00 $14.37$870.00 $15.12$875.00 $15.87$880.00 $16.62

$885.00 $17.37 $890.00 $18.12 $895.00 $18.87 $900.00 $19.62 $905.00 $20.37 $910.00 $21.12 $915.00 $21.87 $920.00 $22.62 $925.00 $23.37 $930.00 $24.12 $935.00 $24.87 $940.00 $25.62 $945.00 $26.37 $950.00 $27.12 $955.00 $27.87 $960.00 $28.62 $965.00 $29.37 $970.00 $30.12 $975.00 $30.87 $980.00 $31.62 $985.00 $32.37 $990.00 $33.12 $995.00 $33.87$1,000.00 $34.62$1,005.00 $35.37$1,010.00 $36.12$1,015.00 $36.87$1,020.00 $37.62$1,025.00 $38.37$1,030.00 $39.12$1,035.00 $39.87$1,040.00 $40.62$1,045.00 $41.37$1,050.00 $42.12$1,055.00 $42.87$1,060.00 $43.62$1,065.00 $44.37$1,070.00 $45.12$1,075.00 $45.87

$1,080.00 $46.62$1,085.00 $47.37$1,090.00 $48.12$1,095.00 $48.87$1,100.00 $49.62$1,105.00 $50.37$1,110.00 $51.12$1,115.00 $51.87$1,120.00 $52.62$1,125.00 $53.37$1,130.00 $54.12$1,135.00 $54.87$1,140.00 $55.62$1,145.00 $56.37$1,150.00 $57.12$1,155.00 $57.87$1,160.00 $58.62$1,165.00 $59.37$1,170.00 $60.12$1,175.00 $60.87$1,180.00 $61.62$1,185.00 $62.37$1,190.00 $63.12$1,195.00 $63.87$1,200.00 $64.62$1,205.00 $65.37$1,210.00 $66.12$1,215.00 $66.87$1,220.00 $67.62$1,225.00 $68.37$1,230.00 $69.12$1,235.00 $69.87$1,240.00 $70.62$1,245.00 $71.37$1,250.00 $72.12$1,255.00 $72.87$1,260.00 $73.62$1,265.00 $74.37$1,270.00 $75.12

P.A.Y.E. Guide & Tax Tables 19

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$1,275.00 $75.87$1,280.00 $76.62$1,285.00 $77.37$1,290.00 $78.12$1,295.00 $78.87$1,300.00 $79.62$1,305.00 $80.37$1,310.00 $81.12$1,315.00 $81.87$1,320.00 $82.62$1,325.00 $83.37$1,330.00 $84.12$1,335.00 $84.87$1,340.00 $85.62$1,345.00 $86.37$1,350.00 $87.12$1,355.00 $87.87$1,360.00 $88.62$1,365.00 $89.37$1,370.00 $90.12$1,375.00 $90.87$1,380.00 $91.62$1,385.00 $92.37$1,390.00 $93.12$1,395.00 $93.87$1,400.00 $94.62$1,405.00 $95.37$1,410.00 $96.12$1,415.00 $96.87$1,420.00 $97.62$1,425.00 $98.37$1,430.00 $99.12$1,435.00 $99.87$1,440.00 $100.62$1,445.00 $101.37$1,450.00 $102.12$1,455.00 $102.87$1,460.00 $103.62$1,465.00 $104.37

$1,470.00 $105.12$1,475.00 $105.87$1,480.00 $106.62$1,485.00 $107.37$1,490.00 $108.12$1,495.00 $108.87$1,500.00 $109.62$1,505.00 $110.37$1,510.00 $111.12$1,515.00 $111.87$1,520.00 $112.62$1,525.00 $113.37$1,530.00 $114.12$1,535.00 $114.87$1,540.00 $115.77$1,545.00 $117.02$1,550.00 $118.27$1,555.00 $119.52$1,560.00 $120.77$1,565.00 $122.02$1,570.00 $123.27$1,575.00 $124.52$1,580.00 $125.77$1,585.00 $127.02$1,590.00 $128.27$1,595.00 $129.52$1,600.00 $130.77$1,605.00 $132.02$1,610.00 $133.27$1,615.00 $134.52$1,620.00 $135.77$1,625.00 $137.02$1,630.00 $138.27$1,635.00 $139.52$1,640.00 $140.77$1,645.00 $142.02$1,650.00 $143.27$1,655.00 $144.52$1,660.00 $145.77

$1,665.00 $147.02$1,670.00 $148.27$1,675.00 $149.52$1,680.00 $150.77$1,685.00 $152.02$1,690.00 $153.27$1,695.00 $154.52$1,700.00 $155.77$1,705.00 $157.02$1,710.00 $158.27$1,715.00 $159.52$1,720.00 $160.77$1,725.00 $162.02$1,730.00 $163.27$1,735.00 $164.52$1,740.00 $165.77$1,745.00 $167.02$1,750.00 $168.27$1,755.00 $169.52$1,760.00 $170.77$1,765.00 $172.02$1,770.00 $173.27$1,775.00 $174.52$1,780.00 $175.77$1,785.00 $177.02$1,790.00 $178.27$1,795.00 $179.52$1,800.00 $180.77$1,805.00 $182.02$1,810.00 $183.27$1,815.00 $184.52$1,820.00 $185.77$1,825.00 $187.02$1,830.00 $188.27$1,835.00 $189.52$1,840.00 $190.77$1,845.00 $192.02$1,850.00 $193.27$1,855.00 $194.52

FORTNIGHTLY PAID EMPLOYEES

20 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

FORTNIGHTLY PAID EMPLOYEES

$1,860.00 $195.77$1,865.00 $197.02$1,870.00 $198.27$1,875.00 $199.52$1,880.00 $200.77$1,885.00 $202.02$1,890.00 $203.27$1,895.00 $204.52$1,900.00 $205.77$1,905.00 $207.02$1,910.00 $208.27$1,915.00 $209.52$1,920.00 $210.77$1,925.00 $212.02$1,930.00 $213.27$1,935.00 $214.52$1,940.00 $215.77$1,945.00 $217.02$1,950.00 $218.27$1,955.00 $219.52$1,960.00 $220.77$1,965.00 $222.02$1,970.00 $223.27$1,975.00 $224.52$1,980.00 $225.77$1,985.00 $227.02$1,990.00 $228.27$1,995.00 $229.52$2,000.00 $230.77$2,005.00 $232.02$2,010.00 $233.27$2,015.00 $234.52$2,020.00 $235.77$2,025.00 $237.02$2,030.00 $238.27$2,035.00 $239.52$2,040.00 $240.77$2,045.00 $242.02$2,050.00 $243.27

$2,055.00 $244.52$2,060.00 $245.77$2,065.00 $247.02$2,070.00 $248.27$2,075.00 $249.52$2,080.00 $250.77$2,085.00 $252.02$2,090.00 $253.27$2,095.00 $254.52$2,100.00 $255.77$2,105.00 $257.02$2,110.00 $258.27$2,115.00 $259.52$2,120.00 $260.77$2,125.00 $262.02$2,130.00 $263.27$2,135.00 $264.52$2,140.00 $265.77$2,145.00 $267.02$2,150.00 $268.27$2,155.00 $269.52$2,160.00 $270.77$2,165.00 $272.02$2,170.00 $273.27$2,175.00 $274.52$2,180.00 $275.77$2,185.00 $277.02$2,190.00 $278.27$2,195.00 $279.52$2,200.00 $280.77$2,205.00 $282.02$2,210.00 $283.27$2,215.00 $284.52$2,220.00 $285.77$2,225.00 $287.02$2,230.00 $288.27$2,235.00 $289.52$2,240.00 $290.77$2,245.00 $292.02

$2,250.00 $293.27$2,255.00 $294.52$2,260.00 $295.77$2,265.00 $297.02$2,270.00 $298.27$2,275.00 $299.52$2,280.00 $300.77$2,285.00 $302.02$2,290.00 $303.27$2,295.00 $304.52$2,300.00 $305.77$2,305.00 $307.02$2,310.00 $308.27$2,315.00 $309.52$2,320.00 $310.77$2,325.00 $312.02$2,330.00 $313.27$2,335.00 $314.52$2,340.00 $315.77$2,345.00 $317.02$2,350.00 $318.27$2,355.00 $319.52$2,360.00 $320.77$2,365.00 $322.02$2,370.00 $323.27$2,375.00 $324.52$2,380.00 $325.77$2,385.00 $327.02$2,390.00 $328.27$2,395.00 $329.52$2,400.00 $330.77$2,405.00 $332.02$2,410.00 $333.27$2,415.00 $334.52$2,420.00 $335.77$2,425.00 $337.02$2,430.00 $338.27$2,435.00 $339.52$2,440.00 $340.77

P.A.Y.E. Guide & Tax Tables 21

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$2,445.00 $342.02$2,450.00 $343.27$2,455.00 $344.52$2,460.00 $345.77$2,465.00 $347.02$2,470.00 $348.27$2,475.00 $349.52$2,480.00 $350.77$2,485.00 $352.02$2,490.00 $353.27$2,495.00 $354.52$2,500.00 $355.77$2,505.00 $357.02$2,510.00 $358.27$2,515.00 $359.52$2,520.00 $360.77$2,525.00 $362.02$2,530.00 $363.27$2,535.00 $364.52$2,540.00 $365.77$2,545.00 $367.02$2,550.00 $368.27$2,555.00 $369.52$2,560.00 $370.77$2,565.00 $372.02$2,570.00 $373.27$2,575.00 $374.52$2,580.00 $375.77$2,585.00 $377.02$2,590.00 $378.27$2,595.00 $379.52$2,600.00 $380.77$2,605.00 $382.02$2,610.00 $383.27$2,615.00 $384.52$2,620.00 $385.77$2,625.00 $387.02$2,630.00 $388.27$2,635.00 $389.52

$2,640.00 $390.77$2,645.00 $392.02$2,650.00 $393.27$2,655.00 $394.52$2,660.00 $395.77$2,665.00 $397.02$2,670.00 $398.27$2,675.00 $399.52$2,680.00 $400.77$2,685.00 $402.02$2,690.00 $403.27$2,695.00 $404.79$2,700.00 $406.54$2,705.00 $408.29$2,710.00 $410.04$2,715.00 $411.79$2,720.00 $413.54$2,725.00 $415.29$2,730.00 $417.04$2,735.00 $418.79$2,740.00 $420.54$2,745.00 $422.29$2,750.00 $424.04$2,755.00 $425.79$2,760.00 $427.54$2,765.00 $429.29$2,770.00 $431.04$2,775.00 $432.79$2,780.00 $434.54$2,785.00 $436.29$2,790.00 $438.04$2,795.00 $439.79$2,800.00 $441.54$2,805.00 $443.29$2,810.00 $445.04$2,815.00 $446.79$2,820.00 $448.54$2,825.00 $450.29$2,830.00 $452.04

$2,835.00 $453.79$2,840.00 $455.54$2,845.00 $457.29$2,850.00 $459.04$2,855.00 $460.79$2,860.00 $462.54$2,865.00 $464.29$2,870.00 $466.04$2,875.00 $467.79$2,880.00 $469.54$2,885.00 $471.29$2,890.00 $473.04$2,895.00 $474.79$2,900.00 $476.54$2,905.00 $478.29$2,910.00 $480.04$2,915.00 $481.79$2,920.00 $483.54$2,925.00 $485.29$2,930.00 $487.04$2,935.00 $488.79$2,940.00 $490.54$2,945.00 $492.29$2,950.00 $494.04$2,955.00 $495.79$2,960.00 $497.54$2,965.00 $499.29$2,970.00 $501.04$2,975.00 $502.79$2,980.00 $504.54$2,985.00 $506.29$2,990.00 $508.04$2,995.00 $509.79$3,000.00 $511.54$3,005.00 $513.29$3,010.00 $515.04$3,015.00 $516.79$3,020.00 $518.54$3,025.00 $520.29

FORTNIGHTLY PAID EMPLOYEES

22 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

FORTNIGHTLY PAID EMPLOYEES

$3,030.00 $522.04$3,035.00 $523.79$3,040.00 $525.54$3,045.00 $527.29$3,050.00 $529.04$3,055.00 $530.79$3,060.00 $532.54$3,065.00 $534.29$3,070.00 $536.04$3,075.00 $537.79$3,080.00 $539.54$3,085.00 $541.29$3,090.00 $543.04$3,095.00 $544.79$3,100.00 $546.54$3,105.00 $548.29$3,110.00 $550.04$3,115.00 $551.79$3,120.00 $553.54$3,125.00 $555.29$3,130.00 $557.04$3,135.00 $558.79$3,140.00 $560.54$3,145.00 $562.29$3,150.00 $564.04$3,155.00 $565.79$3,160.00 $567.54$3,165.00 $569.29$3,170.00 $571.04$3,175.00 $572.79$3,180.00 $574.54$3,185.00 $576.29$3,190.00 $578.04$3,195.00 $579.79$3,200.00 $581.54$3,205.00 $583.29$3,210.00 $585.04$3,215.00 $586.79$3,220.00 $588.54

$3,225.00 $590.29$3,230.00 $592.04$3,235.00 $593.79$3,240.00 $595.54$3,245.00 $597.29$3,250.00 $599.04$3,255.00 $600.79$3,260.00 $602.54$3,265.00 $604.29$3,270.00 $606.04$3,275.00 $607.79$3,280.00 $609.54$3,285.00 $611.29$3,290.00 $613.04$3,295.00 $614.79$3,300.00 $616.54$3,305.00 $618.29$3,310.00 $620.04$3,315.00 $621.79$3,320.00 $623.54$3,325.00 $625.29$3,330.00 $627.04$3,335.00 $628.79$3,340.00 $630.54$3,345.00 $632.29$3,350.00 $634.04$3,355.00 $635.79$3,360.00 $637.54$3,365.00 $639.29$3,370.00 $641.04$3,375.00 $642.79$3,380.00 $644.54$3,385.00 $646.29$3,390.00 $648.04$3,395.00 $649.79$3,400.00 $651.54$3,405.00 $653.29$3,410.00 $655.04$3,415.00 $656.79

$3,420.00 $658.54$3,425.00 $660.29$3,430.00 $662.04$3,435.00 $663.79$3,440.00 $665.54$3,445.00 $667.29$3,450.00 $669.04$3,455.00 $670.79$3,460.00 $672.54$3,465.00 $674.29$3,470.00 $676.04$3,475.00 $677.79$3,480.00 $679.54$3,485.00 $681.29$3,490.00 $683.04$3,495.00 $684.79$3,500.00 $686.54$3,505.00 $688.29$3,510.00 $690.04$3,515.00 $691.79$3,520.00 $693.54$3,525.00 $695.29$3,530.00 $697.04$3,535.00 $698.79$3,540.00 $700.54$3,545.00 $702.29$3,550.00 $704.04$3,555.00 $705.79$3,560.00 $707.54$3,565.00 $709.29$3,570.00 $711.04$3,575.00 $712.79$3,580.00 $714.54$3,585.00 $716.29$3,590.00 $718.04$3,595.00 $719.79$3,600.00 $721.54$3,605.00 $723.29$3,610.00 $725.04

P.A.Y.E. Guide & Tax Tables 23

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$3,615.00 $726.79$3,620.00 $728.54$3,625.00 $730.29$3,630.00 $732.04$3,635.00 $733.79$3,640.00 $735.54$3,645.00 $737.29$3,650.00 $739.04$3,655.00 $740.79$3,660.00 $742.54$3,665.00 $744.29$3,670.00 $746.04$3,675.00 $747.79$3,680.00 $749.54$3,685.00 $751.29$3,690.00 $753.04$3,695.00 $754.79$3,700.00 $756.54$3,705.00 $758.29$3,710.00 $760.04$3,715.00 $761.79$3,720.00 $763.54$3,725.00 $765.29$3,730.00 $767.04$3,735.00 $768.79$3,740.00 $770.54$3,745.00 $772.29$3,750.00 $774.04$3,755.00 $775.79$3,760.00 $777.54$3,765.00 $779.29$3,770.00 $781.04$3,775.00 $782.79$3,780.00 $784.54$3,785.00 $786.29$3,790.00 $788.04$3,795.00 $789.79$3,800.00 $791.54$3,805.00 $793.29

$3,810.00 $795.04$3,815.00 $796.79$3,820.00 $798.54$3,825.00 $800.29$3,830.00 $802.04$3,835.00 $803.79$3,840.00 $805.54$3,845.00 $807.29$3,850.00 $809.04$3,855.00 $810.79$3,860.00 $812.54$3,865.00 $814.29$3,870.00 $816.04$3,875.00 $817.79$3,880.00 $819.54$3,885.00 $821.29$3,890.00 $823.04$3,895.00 $824.79$3,900.00 $826.54$3,905.00 $828.29$3,910.00 $830.04$3,915.00 $831.79$3,920.00 $833.54$3,925.00 $835.29$3,930.00 $837.04$3,935.00 $838.79$3,940.00 $840.54$3,945.00 $842.29$3,950.00 $844.04$3,955.00 $845.79$3,960.00 $847.54$3,965.00 $849.29$3,970.00 $851.04$3,975.00 $852.79$3,980.00 $854.54$3,985.00 $856.29$3,990.00 $858.04$3,995.00 $859.79$4,000.00 $861.54

$4,005.00 $863.29$4,010.00 $865.04$4,015.00 $866.79$4,020.00 $868.54$4,025.00 $870.29$4,030.00 $872.04$4,035.00 $873.79$4,040.00 $875.54$4,045.00 $877.29$4,050.00 $879.04$4,055.00 $880.79$4,060.00 $882.54$4,065.00 $884.29$4,070.00 $886.04$4,075.00 $887.79$4,080.00 $889.54$4,085.00 $891.29$4,090.00 $893.04$4,095.00 $894.79$4,100.00 $896.54$4,105.00 $898.29$4,110.00 $900.04$4,115.00 $901.79$4,120.00 $903.54$4,125.00 $905.29$4,130.00 $907.04$4,135.00 $908.79$4,140.00 $910.54$4,145.00 $912.29$4,150.00 $914.04$4,155.00 $915.79$4,160.00 $917.54$4,165.00 $919.29$4,170.00 $921.04$4,175.00 $922.79$4,180.00 $924.54$4,185.00 $926.29$4,190.00 $928.04$4,195.00 $929.79

FORTNIGHTLY PAID EMPLOYEES

24 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

FORTNIGHTLY PAID EMPLOYEES

$4,200.00 $931.54$4,205.00 $933.29$4,210.00 $935.04$4,215.00 $936.79$4,220.00 $938.54$4,225.00 $940.29$4,230.00 $942.04$4,235.00 $943.79$4,240.00 $945.54$4,245.00 $947.29$4,250.00 $949.04$4,255.00 $950.79$4,260.00 $952.54$4,265.00 $954.29$4,270.00 $956.04$4,275.00 $957.79$4,280.00 $959.54$4,285.00 $961.29$4,290.00 $963.04$4,295.00 $964.79$4,300.00 $966.54$4,305.00 $968.29$4,310.00 $970.04$4,315.00 $971.79$4,320.00 $973.54$4,325.00 $975.29$4,330.00 $977.04$4,335.00 $978.79$4,340.00 $980.54$4,345.00 $982.29$4,350.00 $984.04$4,355.00 $985.79$4,360.00 $987.54$4,365.00 $989.29$4,370.00 $991.04$4,375.00 $992.79$4,380.00 $994.54$4,385.00 $996.29$4,390.00 $998.04

$4,395.00 $999.79$4,400.00 $1,001.54$4,405.00 $1,003.29$4,410.00 $1,005.04$4,415.00 $1,006.79$4,420.00 $1,008.54$4,425.00 $1,010.29$4,430.00 $1,012.04$4,435.00 $1,013.79$4,440.00 $1,015.54$4,445.00 $1,017.29$4,450.00 $1,019.04$4,455.00 $1,020.79$4,460.00 $1,022.54$4,465.00 $1,024.29$4,470.00 $1,026.04$4,475.00 $1,027.79$4,480.00 $1,029.54$4,485.00 $1,031.29$4,490.00 $1,033.04$4,495.00 $1,034.79$4,500.00 $1,036.54$4,505.00 $1,038.29$4,510.00 $1,040.04$4,515.00 $1,041.79$4,520.00 $1,043.54$4,525.00 $1,045.29$4,530.00 $1,047.04$4,535.00 $1,048.79$4,540.00 $1,050.54$4,545.00 $1,052.29$4,550.00 $1,054.04$4,555.00 $1,055.79$4,560.00 $1,057.54$4,565.00 $1,059.29$4,570.00 $1,061.04$4,575.00 $1,062.79$4,580.00 $1,064.54$4,585.00 $1,066.29

$4,590.00 $1,068.04$4,595.00 $1,069.79$4,600.00 $1,071.54$4,605.00 $1,073.29$4,610.00 $1,075.04$4,615.00 $1,076.79$4,620.00 $1,078.54$4,625.00 $1,080.29$4,630.00 $1,082.04$4,635.00 $1,083.79$4,640.00 $1,085.54$4,645.00 $1,087.29$4,650.00 $1,089.04$4,655.00 $1,090.79$4,660.00 $1,092.54$4,665.00 $1,094.29$4,670.00 $1,096.04$4,675.00 $1,097.79$4,680.00 $1,099.54$4,685.00 $1,101.29$4,690.00 $1,103.04$4,695.00 $1,104.79$4,700.00 $1,106.54$4,705.00 $1,108.29$4,710.00 $1,110.04$4,715.00 $1,111.79$4,720.00 $1,113.54$4,725.00 $1,115.29$4,730.00 $1,117.04$4,735.00 $1,118.79$4,740.00 $1,120.54$4,745.00 $1,122.29$4,750.00 $1,124.04$4,755.00 $1,125.79$4,760.00 $1,127.54$4,765.00 $1,129.29$4,770.00 $1,131.04$4,775.00 $1,132.79$4,780.00 $1,134.54

P.A.Y.E. Guide & Tax Tables 25

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$4,785.00 $1,136.29$4,790.00 $1,138.04$4,795.00 $1,139.79$4,800.00 $1,141.54$4,805.00 $1,143.29$4,810.00 $1,145.04$4,815.00 $1,146.79$4,820.00 $1,148.54$4,825.00 $1,150.29$4,830.00 $1,152.04$4,835.00 $1,153.79$4,840.00 $1,155.54$4,845.00 $1,157.29$4,850.00 $1,159.04$4,855.00 $1,160.79$4,860.00 $1,162.54$4,865.00 $1,164.29$4,870.00 $1,166.04$4,875.00 $1,167.79$4,880.00 $1,169.54$4,885.00 $1,171.29$4,890.00 $1,173.04$4,895.00 $1,174.79$4,900.00 $1,176.54$4,905.00 $1,178.29$4,910.00 $1,180.04$4,915.00 $1,181.79$4,920.00 $1,183.54$4,925.00 $1,185.29$4,930.00 $1,187.04$4,935.00 $1,188.79$4,940.00 $1,190.54$4,945.00 $1,192.29$4,950.00 $1,194.04$4,955.00 $1,195.79$4,960.00 $1,197.54$4,965.00 $1,199.29$4,970.00 $1,201.04$4,975.00 $1,202.79

26 P.A.Y.E. Guide & Tax Tables

FORTNIGHTLY PAID EMPLOYEES

$4,980.00 $1,204.54$4,985.00 $1,206.29$4,990.00 $1,208.04$4,995.00 $1,209.79$5,000.00 $1,211.54$5,005.00 $1,213.29$5,010.00 $1,215.04$5,015.00 $1,216.79$5,020.00 $1,218.54$5,025.00 $1,220.29$5,030.00 $1,222.04$5,035.00 $1,223.79$5,040.00 $1,225.54$5,045.00 $1,227.29$5,050.00 $1,229.04$5,055.00 $1,230.79$5,060.00 $1,232.54$5,065.00 $1,234.29$5,070.00 $1,236.04$5,075.00 $1,237.79$5,080.00 $1,239.54$5,085.00 $1,241.29$5,090.00 $1,243.04$5,095.00 $1,244.79$5,100.00 $1,246.54$5,105.00 $1,248.29$5,110.00 $1,250.04$5,115.00 $1,251.79$5,120.00 $1,253.54$5,125.00 $1,255.29$5,130.00 $1,257.04$5,135.00 $1,258.79$5,140.00 $1,260.54$5,145.00 $1,262.29$5,150.00 $1,264.04$5,155.00 $1,265.79$5,160.00 $1,267.54$5,165.00 $1,269.29$5,170.00 $1,271.04

$5,175.00 $1,272.79$5,180.00 $1,274.54$5,185.00 $1,276.29$5,190.00 $1,278.04$5,195.00 $1,279.79$5,200.00 $1,281.54

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

MONTHLY PAID EMPLOYEES

$1,660.00 $ -$1,665.00 $ -$1,670.00 $0.50$1,675.00 $1.25$1,680.00 $2.00$1,685.00 $2.75$1,690.00 $3.50$1,695.00 $4.25$1,700.00 $5.00$1,705.00 $5.75$1,710.00 $6.50$1,715.00 $7.25$1,720.00 $8.00$1,725.00 $8.75$1,730.00 $9.50$1,735.00 $10.25$1,740.00 $11.00$1,745.00 $11.75$1,750.00 $12.50$1,755.00 $13.25$1,760.00 $14.00$1,765.00 $14.75$1,770.00 $15.50$1,775.00 $16.25$1,780.00 $17.00$1,785.00 $17.75$1,790.00 $18.50$1,795.00 $19.25$1,800.00 $20.00$1,805.00 $20.75$1,810.00 $21.50$1,815.00 $22.25$1,820.00 $23.00$1,825.00 $23.75$1,830.00 $24.50$1,835.00 $25.25$1,840.00 $26.00$1,845.00 $26.75$1,850.00 $27.50

$1,855.00 $28.25$1,860.00 $29.00$1,865.00 $29.75$1,870.00 $30.50$1,875.00 $31.25$1,880.00 $32.00$1,885.00 $32.75$1,890.00 $33.50$1,895.00 $34.25$1,900.00 $35.00$1,905.00 $35.75$1,910.00 $36.50$1,915.00 $37.25$1,920.00 $38.00$1,925.00 $38.75$1,930.00 $39.50$1,935.00 $40.25$1,940.00 $41.00$1,945.00 $41.75$1,950.00 $42.50$1,955.00 $43.25$1,960.00 $44.00$1,965.00 $44.75$1,970.00 $45.50$1,975.00 $46.25$1,980.00 $47.00$1,985.00 $47.75$1,990.00 $48.50$1,995.00 $49.25$2,000.00 $50.00$2,005.00 $50.75$2,010.00 $51.50$2,015.00 $52.25$2,020.00 $53.00$2,025.00 $53.75$2,030.00 $54.50$2,035.00 $55.25$2,040.00 $56.00$2,045.00 $56.75

$2,050.00 $57.50$2,055.00 $58.25$2,060.00 $59.00$2,065.00 $59.75$2,070.00 $60.50$2,075.00 $61.25$2,080.00 $62.00$2,085.00 $62.75$2,090.00 $63.50$2,095.00 $64.25$2,100.00 $65.00$2,105.00 $65.75$2,110.00 $66.50$2,115.00 $67.25$2,120.00 $68.00$2,125.00 $68.75$2,130.00 $69.50$2,135.00 $70.25$2,140.00 $71.00$2,145.00 $71.75$2,150.00 $72.50$2,155.00 $73.25$2,160.00 $74.00$2,165.00 $74.75$2,170.00 $75.50$2,175.00 $76.25$2,180.00 $77.00$2,185.00 $77.75$2,190.00 $78.50$2,195.00 $79.25$2,200.00 $80.00$2,205.00 $80.75$2,210.00 $81.50$2,215.00 $82.25$2,220.00 $83.00$2,225.00 $83.75$2,230.00 $84.50$2,235.00 $85.25$2,240.00 $86.00

P.A.Y.E. Guide & Tax Tables 27

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$2,245.00 $86.75$2,250.00 $87.50$2,255.00 $88.25$2,260.00 $89.00$2,265.00 $89.75$2,270.00 $90.50$2,275.00 $91.25$2,280.00 $92.00$2,285.00 $92.75$2,290.00 $93.50$2,295.00 $94.25$2,300.00 $95.00$2,305.00 $95.75$2,310.00 $96.50$2,315.00 $97.25$2,320.00 $98.00$2,325.00 $98.75$2,330.00 $99.50$2,335.00 $100.25$2,340.00 $101.00$2,345.00 $101.75$2,350.00 $102.50$2,355.00 $103.25$2,360.00 $104.00$2,365.00 $104.75$2,370.00 $105.50$2,375.00 $106.25$2,380.00 $107.00$2,385.00 $107.75$2,390.00 $108.50$2,395.00 $109.25$2,400.00 $110.00$2,405.00 $110.75$2,410.00 $111.50$2,415.00 $112.25$2,420.00 $113.00$2,425.00 $113.75$2,430.00 $114.50$2,435.00 $115.25

$2,440.00 $116.00$2,445.00 $116.75$2,450.00 $117.50$2,455.00 $118.25$2,460.00 $119.00$2,465.00 $119.75$2,470.00 $120.50$2,475.00 $121.25$2,480.00 $122.00$2,485.00 $122.75$2,490.00 $123.50$2,495.00 $124.25$2,500.00 $125.00$2,505.00 $125.75$2,510.00 $126.50$2,515.00 $127.25$2,520.00 $128.00$2,525.00 $128.75$2,530.00 $129.50$2,535.00 $130.25$2,540.00 $131.00$2,545.00 $131.75$2,550.00 $132.50$2,555.00 $133.25$2,560.00 $134.00$2,565.00 $134.75$2,570.00 $135.50$2,575.00 $136.25$2,580.00 $137.00$2,585.00 $137.75$2,590.00 $138.50$2,595.00 $139.25$2,600.00 $140.00$2,605.00 $140.75$2,610.00 $141.50$2,615.00 $142.25$2,620.00 $143.00$2,625.00 $143.75$2,630.00 $144.50

$2,635.00 $145.25$2,640.00 $146.00$2,645.00 $146.75$2,650.00 $147.50$2,655.00 $148.25$2,660.00 $149.00$2,665.00 $149.75$2,670.00 $150.50$2,675.00 $151.25$2,680.00 $152.00$2,685.00 $152.75$2,690.00 $153.50$2,695.00 $154.25$2,700.00 $155.00$2,705.00 $155.75$2,710.00 $156.50$2,715.00 $157.25$2,720.00 $158.00$2,725.00 $158.75$2,730.00 $159.50$2,735.00 $160.25$2,740.00 $161.00$2,745.00 $161.75$2,750.00 $162.50$2,755.00 $163.25$2,760.00 $164.00$2,765.00 $164.75$2,770.00 $165.50$2,775.00 $166.25$2,780.00 $167.00$2,785.00 $167.75$2,790.00 $168.50$2,795.00 $169.25$2,800.00 $170.00$2,805.00 $170.75$2,810.00 $171.50$2,815.00 $172.25$2,820.00 $173.00$2,825.00 $173.75

28 P.A.Y.E. Guide & Tax Tables

MONTHLY PAID EMPLOYEES

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$2,830.00 $174.50$2,835.00 $175.25$2,840.00 $176.00$2,845.00 $176.75$2,850.00 $177.50$2,855.00 $178.25$2,860.00 $179.00$2,865.00 $179.75$2,870.00 $180.50$2,875.00 $181.25$2,880.00 $182.00$2,885.00 $182.75$2,890.00 $183.50$2,895.00 $184.25$2,900.00 $185.00$2,905.00 $185.75$2,910.00 $186.50$2,915.00 $187.25$2,920.00 $188.00$2,925.00 $188.75$2,930.00 $189.50$2,935.00 $190.25$2,940.00 $191.00$2,945.00 $191.75$2,950.00 $192.50$2,955.00 $193.25$2,960.00 $194.00$2,965.00 $194.75$2,970.00 $195.50$2,975.00 $196.25$2,980.00 $197.00$2,985.00 $197.75$2,990.00 $198.50$2,995.00 $199.25$3,000.00 $200.00$3,005.00 $200.75$3,010.00 $201.50$3,015.00 $202.25$3,020.00 $203.00

$3,025.00 $203.75$3,030.00 $204.50$3,035.00 $205.25$3,040.00 $206.00$3,045.00 $206.75$3,050.00 $207.50$3,055.00 $208.25$3,060.00 $209.00$3,065.00 $209.75$3,070.00 $210.50$3,075.00 $211.25$3,080.00 $212.00$3,085.00 $212.75$3,090.00 $213.50$3,095.00 $214.25$3,100.00 $215.00$3,105.00 $215.75$3,110.00 $216.50$3,115.00 $217.25$3,120.00 $218.00$3,125.00 $218.75$3,130.00 $219.50$3,135.00 $220.25$3,140.00 $221.00$3,145.00 $221.75$3,150.00 $222.50$3,155.00 $223.25$3,160.00 $224.00$3,165.00 $224.75$3,170.00 $225.50$3,175.00 $226.25$3,180.00 $227.00$3,185.00 $227.75$3,190.00 $228.50$3,195.00 $229.25$3,200.00 $230.00$3,205.00 $230.75$3,210.00 $231.50$3,215.00 $232.25

$3,220.00 $233.00$3,225.00 $233.75$3,230.00 $234.50$3,235.00 $235.25$3,240.00 $236.00$3,245.00 $236.75$3,250.00 $237.50$3,255.00 $238.25$3,260.00 $239.00$3,265.00 $239.75$3,270.00 $240.50$3,275.00 $241.25$3,280.00 $242.00$3,285.00 $242.75$3,290.00 $243.50$3,295.00 $244.25$3,300.00 $245.00$3,305.00 $245.75$3,310.00 $246.50$3,315.00 $247.25$3,320.00 $248.00$3,325.00 $248.75$3,330.00 $249.50$3,335.00 $250.42$3,340.00 $251.67$3,345.00 $252.92$3,350.00 $254.17$3,355.00 $255.42$3,360.00 $256.67$3,365.00 $257.92$3,370.00 $259.17$3,375.00 $260.42$3,380.00 $261.67$3,385.00 $262.92$3,390.00 $264.17$3,395.00 $265.42$3,400.00 $266.67$3,405.00 $267.92$3,410.00 $269.17

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 29

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$3,415.00 $270.42$3,420.00 $271.67$3,425.00 $272.92$3,430.00 $274.17$3,435.00 $275.42$3,440.00 $276.67$3,445.00 $277.92$3,450.00 $279.17$3,455.00 $280.42$3,460.00 $281.67$3,465.00 $282.92$3,470.00 $284.17$3,475.00 $285.42$3,480.00 $286.67$3,485.00 $287.92$3,490.00 $289.17$3,495.00 $290.42$3,500.00 $291.67$3,505.00 $292.92$3,510.00 $294.17$3,515.00 $295.42$3,520.00 $296.67$3,525.00 $297.92$3,530.00 $299.17$3,535.00 $300.42$3,540.00 $301.67$3,545.00 $302.92$3,550.00 $304.17$3,555.00 $305.42$3,560.00 $306.67$3,565.00 $307.92$3,570.00 $309.17$3,575.00 $310.42$3,580.00 $311.67$3,585.00 $312.92$3,590.00 $314.17$3,595.00 $315.42$3,600.00 $316.67$3,605.00 $317.92

$3,610.00 $319.17$3,615.00 $320.42$3,620.00 $321.67$3,625.00 $322.92$3,630.00 $324.17$3,635.00 $325.42$3,640.00 $326.67$3,645.00 $327.92$3,650.00 $329.17$3,655.00 $330.42$3,660.00 $331.67$3,665.00 $332.92$3,670.00 $334.17$3,675.00 $335.42$3,680.00 $336.67$3,685.00 $337.92$3,690.00 $339.17$3,695.00 $340.42$3,700.00 $341.67$3,705.00 $342.92$3,710.00 $344.17$3,715.00 $345.42$3,720.00 $346.67$3,725.00 $347.92$3,730.00 $349.17$3,735.00 $350.42$3,740.00 $351.67$3,745.00 $352.92$3,750.00 $354.17$3,755.00 $355.42$3,760.00 $356.67$3,765.00 $357.92$3,770.00 $359.17$3,775.00 $360.42$3,780.00 $361.67$3,785.00 $362.92$3,790.00 $364.17$3,795.00 $365.42$3,800.00 $366.67

$3,805.00 $367.92$3,810.00 $369.17$3,815.00 $370.42$3,820.00 $371.67$3,825.00 $372.92$3,830.00 $374.17$3,835.00 $375.42$3,840.00 $376.67$3,845.00 $377.92$3,850.00 $379.17$3,855.00 $380.42$3,860.00 $381.67$3,865.00 $382.92$3,870.00 $384.17$3,875.00 $385.42$3,880.00 $386.67$3,885.00 $387.92$3,890.00 $389.17$3,895.00 $390.42$3,900.00 $391.67$3,905.00 $392.92$3,910.00 $394.17$3,915.00 $395.42$3,920.00 $396.67$3,925.00 $397.92$3,930.00 $399.17$3,935.00 $400.42$3,940.00 $401.67$3,945.00 $402.92$3,950.00 $404.17$3,955.00 $405.42$3,960.00 $406.67$3,965.00 $407.92$3,970.00 $409.17$3,975.00 $410.42$3,980.00 $411.67$3,985.00 $412.92$3,990.00 $414.17$3,995.00 $415.42

MONTHLY PAID EMPLOYEES

30 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$4,000.00 $416.67$4,005.00 $417.92$4,010.00 $419.17$4,015.00 $420.42$4,020.00 $421.67$4,025.00 $422.92$4,030.00 $424.17$4,035.00 $425.42$4,040.00 $426.67$4,045.00 $427.92$4,050.00 $429.17$4,055.00 $430.42$4,060.00 $431.67$4,065.00 $432.92$4,070.00 $434.17$4,075.00 $435.42$4,080.00 $436.67$4,085.00 $437.92$4,090.00 $439.17$4,095.00 $440.42$4,100.00 $441.67$4,105.00 $442.92$4,110.00 $444.17$4,115.00 $445.42$4,120.00 $446.67$4,125.00 $447.92$4,130.00 $449.17$4,135.00 $450.42$4,140.00 $451.67$4,145.00 $452.92$4,150.00 $454.17$4,155.00 $455.42$4,160.00 $456.67$4,165.00 $457.92$4,170.00 $459.17$4,175.00 $460.42$4,180.00 $461.67$4,185.00 $462.92$4,190.00 $464.17

$4,195.00 $465.42$4,200.00 $466.67$4,205.00 $467.92$4,210.00 $469.17$4,215.00 $470.42$4,220.00 $471.67$4,225.00 $472.92$4,230.00 $474.17$4,235.00 $475.42$4,240.00 $476.67$4,245.00 $477.92$4,250.00 $479.17$4,255.00 $480.42$4,260.00 $481.67$4,265.00 $482.92$4,270.00 $484.17$4,275.00 $485.42$4,280.00 $486.67$4,285.00 $487.92$4,290.00 $489.17$4,295.00 $490.42$4,300.00 $491.67$4,305.00 $492.92$4,310.00 $494.17$4,315.00 $495.42$4,320.00 $496.67$4,325.00 $497.92$4,330.00 $499.17$4,335.00 $500.42$4,340.00 $501.67$4,345.00 $502.92$4,350.00 $504.17$4,355.00 $505.42$4,360.00 $506.67$4,365.00 $507.92$4,370.00 $509.17$4,375.00 $510.42$4,380.00 $511.67$4,385.00 $512.92

$4,390.00 $514.17$4,395.00 $515.42$4,400.00 $516.67$4,405.00 $517.92$4,410.00 $519.17$4,415.00 $520.42$4,420.00 $521.67$4,425.00 $522.92$4,430.00 $524.17$4,435.00 $525.42$4,440.00 $526.67$4,445.00 $527.92$4,450.00 $529.17$4,455.00 $530.42$4,460.00 $531.67$4,465.00 $532.92$4,470.00 $534.17$4,475.00 $535.42$4,480.00 $536.67$4,485.00 $537.92$4,490.00 $539.17$4,495.00 $540.42$4,500.00 $541.67$4,505.00 $542.92$4,510.00 $544.17$4,515.00 $545.42$4,520.00 $546.67$4,525.00 $547.92$4,530.00 $549.17$4,535.00 $550.42$4,540.00 $551.67$4,545.00 $552.92$4,550.00 $554.17$4,555.00 $555.42$4,560.00 $556.67$4,565.00 $557.92$4,570.00 $559.17$4,575.00 $560.42$4,580.00 $561.67

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 31

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$4,585.00 $562.92$4,590.00 $564.17$4,595.00 $565.42$4,600.00 $566.67$4,605.00 $567.92$4,610.00 $569.17$4,615.00 $570.42$4,620.00 $571.67$4,625.00 $572.92$4,630.00 $574.17$4,635.00 $575.42$4,640.00 $576.67$4,645.00 $577.92$4,650.00 $579.17$4,655.00 $580.42$4,660.00 $581.67$4,665.00 $582.92$4,670.00 $584.17$4,675.00 $585.42$4,680.00 $586.67$4,685.00 $587.92$4,690.00 $589.17$4,695.00 $590.42$4,700.00 $591.67$4,705.00 $592.92$4,710.00 $594.17$4,715.00 $595.42$4,720.00 $596.67$4,725.00 $597.92$4,730.00 $599.17$4,735.00 $600.42$4,740.00 $601.67$4,745.00 $602.92$4,750.00 $604.17$4,755.00 $605.42$4,760.00 $606.67$4,765.00 $607.92$4,770.00 $609.17$4,775.00 $610.42

$4,780.00 $611.67$4,785.00 $612.92$4,790.00 $614.17$4,795.00 $615.42$4,800.00 $616.67$4,805.00 $617.92$4,810.00 $619.17$4,815.00 $620.42$4,820.00 $621.67$4,825.00 $622.92$4,830.00 $624.17$4,835.00 $625.42$4,840.00 $626.67$4,845.00 $627.92$4,850.00 $629.17$4,855.00 $630.42$4,860.00 $631.67$4,865.00 $632.92$4,870.00 $634.17$4,875.00 $635.42$4,880.00 $636.67$4,885.00 $637.92$4,890.00 $639.17$4,895.00 $640.42$4,900.00 $641.67$4,905.00 $642.92$4,910.00 $644.17$4,915.00 $645.42$4,920.00 $646.67$4,925.00 $647.92$4,930.00 $649.17$4,935.00 $650.42$4,940.00 $651.67$4,945.00 $652.92$4,950.00 $654.17$4,955.00 $655.42$4,960.00 $656.67$4,965.00 $657.92$4,970.00 $659.17

$4,975.00 $660.42$4,980.00 $661.67$4,985.00 $662.92$4,990.00 $664.17$4,995.00 $665.42$5,000.00 $666.67$5,005.00 $667.92$5,010.00 $669.17$5,015.00 $670.42$5,020.00 $671.67$5,025.00 $672.92$5,030.00 $674.17$5,035.00 $675.42$5,040.00 $676.67$5,045.00 $677.92$5,050.00 $679.17$5,055.00 $680.42$5,060.00 $681.67$5,065.00 $682.92$5,070.00 $684.17$5,075.00 $685.42$5,080.00 $686.67$5,085.00 $687.92$5,090.00 $689.17$5,095.00 $690.42$5,100.00 $691.67$5,105.00 $692.92$5,110.00 $694.17$5,115.00 $695.42$5,120.00 $696.67$5,125.00 $697.92$5,130.00 $699.17$5,135.00 $700.42$5,140.00 $701.67$5,145.00 $702.92$5,150.00 $704.17$5,155.00 $705.42$5,160.00 $706.67$5,165.00 $707.92

MONTHLY PAID EMPLOYEES

32 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$5,170.00 $709.17$5,175.00 $710.42$5,180.00 $711.67$5,185.00 $712.92$5,190.00 $714.17$5,195.00 $715.42$5,200.00 $716.67$5,205.00 $717.92$5,210.00 $719.17$5,215.00 $720.42$5,220.00 $721.67$5,225.00 $722.92$5,230.00 $724.17$5,235.00 $725.42$5,240.00 $726.67$5,245.00 $727.92$5,250.00 $729.17$5,255.00 $730.42$5,260.00 $731.67$5,265.00 $732.92$5,270.00 $734.17$5,275.00 $735.42$5,280.00 $736.67$5,285.00 $737.92$5,290.00 $739.17$5,295.00 $740.42$5,300.00 $741.67$5,305.00 $742.92$5,310.00 $744.17$5,315.00 $745.42$5,320.00 $746.67$5,325.00 $747.92$5,330.00 $749.17$5,335.00 $750.42$5,340.00 $751.67$5,345.00 $752.92$5,350.00 $754.17$5,355.00 $755.42$5,360.00 $756.67

$5,365.00 $757.92$5,370.00 $759.17$5,375.00 $760.42$5,380.00 $761.67$5,385.00 $762.92$5,390.00 $764.17$5,395.00 $765.42$5,400.00 $766.67$5,405.00 $767.92$5,410.00 $769.17$5,415.00 $770.42$5,420.00 $771.67$5,425.00 $772.92$5,430.00 $774.17$5,435.00 $775.42$5,440.00 $776.67$5,445.00 $777.92$5,450.00 $779.17$5,455.00 $780.42$5,460.00 $781.67$5,465.00 $782.92$5,470.00 $784.17$5,475.00 $785.42$5,480.00 $786.67$5,485.00 $787.92$5,490.00 $789.17$5,495.00 $790.42$5,500.00 $791.67$5,505.00 $792.92$5,510.00 $794.17$5,515.00 $795.42$5,520.00 $796.67$5,525.00 $797.92$5,530.00 $799.17$5,535.00 $800.42$5,540.00 $801.67$5,545.00 $802.92$5,550.00 $804.17$5,555.00 $805.42

$5,560.00 $806.67$5,565.00 $807.92$5,570.00 $809.17$5,575.00 $810.42$5,580.00 $811.67$5,585.00 $812.92$5,590.00 $814.17$5,595.00 $815.42$5,600.00 $816.67$5,605.00 $817.92$5,610.00 $819.17$5,615.00 $820.42$5,620.00 $821.67$5,625.00 $822.92$5,630.00 $824.17$5,635.00 $825.42$5,640.00 $826.67$5,645.00 $827.92$5,650.00 $829.17$5,655.00 $830.42$5,660.00 $831.67$5,665.00 $832.92$5,670.00 $834.17$5,675.00 $835.42$5,680.00 $836.67$5,685.00 $837.92$5,690.00 $839.17$5,695.00 $840.42$5,700.00 $841.67$5,705.00 $842.92$5,710.00 $844.17$5,715.00 $845.42$5,720.00 $846.67$5,725.00 $847.92$5,730.00 $849.17$5,735.00 $850.42$5,740.00 $851.67$5,745.00 $852.92$5,750.00 $854.17

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 33

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$5,755.00 $855.42$5,760.00 $856.67$5,765.00 $857.92$5,770.00 $859.17$5,775.00 $860.42$5,780.00 $861.67$5,785.00 $862.92$5,790.00 $864.17$5,795.00 $865.42$5,800.00 $866.67$5,805.00 $867.92$5,810.00 $869.17$5,815.00 $870.42$5,820.00 $871.67$5,825.00 $872.92$5,830.00 $874.17$5,835.00 $875.58$5,840.00 $877.33$5,845.00 $879.08$5,850.00 $880.83$5,855.00 $882.58$5,860.00 $884.33$5,865.00 $886.08$5,870.00 $887.83$5,875.00 $889.58$5,880.00 $891.33$5,885.00 $893.08$5,890.00 $894.83$5,895.00 $896.58$5,900.00 $898.33$5,905.00 $900.08$5,910.00 $901.83$5,915.00 $903.58$5,920.00 $905.33$5,925.00 $907.08$5,930.00 $908.83$5,935.00 $910.58$5,940.00 $912.33$5,945.00 $914.08

$5,950.00 $915.83$5,955.00 $917.58$5,960.00 $919.33$5,965.00 $921.08$5,970.00 $922.83$5,975.00 $924.58$5,980.00 $926.33$5,985.00 $928.08$5,990.00 $929.83$5,995.00 $931.58$6,000.00 $933.33$6,005.00 $935.08$6,010.00 $936.83$6,015.00 $938.58$6,020.00 $940.33$6,025.00 $942.08$6,030.00 $943.83$6,035.00 $945.58$6,040.00 $947.33$6,045.00 $949.08$6,050.00 $950.83$6,055.00 $952.58$6,060.00 $954.33$6,065.00 $956.08$6,070.00 $957.83$6,075.00 $959.58$6,080.00 $961.33$6,085.00 $963.08$6,090.00 $964.83$6,095.00 $966.58$6,100.00 $968.33$6,105.00 $970.08$6,110.00 $971.83$6,115.00 $973.58$6,120.00 $975.33$6,125.00 $977.08$6,130.00 $978.83$6,135.00 $980.58$6,140.00 $982.33

$6,145.00 $984.08$6,150.00 $985.83$6,155.00 $987.58$6,160.00 $989.33$6,165.00 $991.08$6,170.00 $992.83$6,175.00 $994.58$6,180.00 $996.33$6,185.00 $998.08$6,190.00 $999.83$6,195.00 $1,001.58$6,200.00 $1,003.33$6,205.00 $1,005.08$6,210.00 $1,006.83$6,215.00 $1,008.58$6,220.00 $1,010.33$6,225.00 $1,012.08$6,230.00 $1,013.83$6,235.00 $1,015.58$6,240.00 $1,017.33$6,245.00 $1,019.08$6,250.00 $1,020.83$6,255.00 $1,022.58$6,260.00 $1,024.33$6,265.00 $1,026.08$6,270.00 $1,027.83$6,275.00 $1,029.58$6,280.00 $1,031.33$6,285.00 $1,033.08$6,290.00 $1,034.83$6,295.00 $1,036.58$6,300.00 $1,038.33$6,305.00 $1,040.08$6,310.00 $1,041.83$6,315.00 $1,043.58$6,320.00 $1,045.33$6,325.00 $1,047.08$6,330.00 $1,048.83$6,335.00 $1,050.58

MONTHLY PAID EMPLOYEES

34 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$6,340.00 $1,052.33$6,345.00 $1,054.08$6,350.00 $1,055.83$6,355.00 $1,057.58$6,360.00 $1,059.33$6,365.00 $1,061.08$6,370.00 $1,062.83$6,375.00 $1,064.58$6,380.00 $1,066.33$6,385.00 $1,068.08$6,390.00 $1,069.83$6,395.00 $1,071.58$6,400.00 $1,073.33$6,405.00 $1,075.08$6,410.00 $1,076.83$6,415.00 $1,078.58$6,420.00 $1,080.33$6,425.00 $1,082.08$6,430.00 $1,083.83$6,435.00 $1,085.58$6,440.00 $1,087.33$6,445.00 $1,089.08$6,450.00 $1,090.83$6,455.00 $1,092.58$6,460.00 $1,094.33$6,465.00 $1,096.08$6,470.00 $1,097.83$6,475.00 $1,099.58$6,480.00 $1,101.33$6,485.00 $1,103.08$6,490.00 $1,104.83$6,495.00 $1,106.58$6,500.00 $1,108.33$6,505.00 $1,110.08$6,510.00 $1,111.83$6,515.00 $1,113.58$6,520.00 $1,115.33$6,525.00 $1,117.08$6,530.00 $1,118.83

$6,535.00 $1,120.58$6,540.00 $1,122.33$6,545.00 $1,124.08$6,550.00 $1,125.83$6,555.00 $1,127.58$6,560.00 $1,129.33$6,565.00 $1,131.08$6,570.00 $1,132.83$6,575.00 $1,134.58$6,580.00 $1,136.33$6,585.00 $1,138.08$6,590.00 $1,139.83$6,595.00 $1,141.58$6,600.00 $1,143.33$6,605.00 $1,145.08$6,610.00 $1,146.83$6,615.00 $1,148.58$6,620.00 $1,150.33$6,625.00 $1,152.08$6,630.00 $1,153.83$6,635.00 $1,155.58$6,640.00 $1,157.33$6,645.00 $1,159.08$6,650.00 $1,160.83$6,655.00 $1,162.58$6,660.00 $1,164.33$6,665.00 $1,166.08$6,670.00 $1,167.83$6,675.00 $1,169.58$6,680.00 $1,171.33$6,685.00 $1,173.08$6,690.00 $1,174.83$6,695.00 $1,176.58$6,700.00 $1,178.33$6,705.00 $1,180.08$6,710.00 $1,181.83$6,715.00 $1,183.58$6,720.00 $1,185.33$6,725.00 $1,187.08

$6,730.00 $1,188.83$6,735.00 $1,190.58$6,740.00 $1,192.33$6,745.00 $1,194.08$6,750.00 $1,195.83$6,755.00 $1,197.58$6,760.00 $1,199.33$6,765.00 $1,201.08$6,770.00 $1,202.83$6,775.00 $1,204.58$6,780.00 $1,206.33$6,785.00 $1,208.08$6,790.00 $1,209.83$6,795.00 $1,211.58$6,800.00 $1,213.33$6,805.00 $1,215.08$6,810.00 $1,216.83$6,815.00 $1,218.58$6,820.00 $1,220.33$6,825.00 $1,222.08$6,830.00 $1,223.83$6,835.00 $1,225.58$6,840.00 $1,227.33$6,845.00 $1,229.08$6,850.00 $1,230.83$6,855.00 $1,232.58$6,860.00 $1,234.33$6,865.00 $1,236.08$6,870.00 $1,237.83$6,875.00 $1,239.58$6,880.00 $1,241.33$6,885.00 $1,243.08$6,890.00 $1,244.83$6,895.00 $1,246.58$6,900.00 $1,248.33$6,905.00 $1,250.08$6,910.00 $1,251.83$6,915.00 $1,253.58$6,920.00 $1,255.33

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 35

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$6,925.00 $1,257.08$6,930.00 $1,258.83$6,935.00 $1,260.58$6,940.00 $1,262.33$6,945.00 $1,264.08$6,950.00 $1,265.83$6,955.00 $1,267.58$6,960.00 $1,269.33$6,965.00 $1,271.08$6,970.00 $1,272.83$6,975.00 $1,274.58$6,980.00 $1,276.33$6,985.00 $1,278.08$6,990.00 $1,279.83$6,995.00 $1,281.58$7,000.00 $1,283.33$7,005.00 $1,285.08$7,010.00 $1,286.83$7,015.00 $1,288.58$7,020.00 $1,290.33$7,025.00 $1,292.08$7,030.00 $1,293.83$7,035.00 $1,295.58$7,040.00 $1,297.33$7,045.00 $1,299.08$7,050.00 $1,300.83$7,055.00 $1,302.58$7,060.00 $1,304.33$7,065.00 $1,306.08$7,070.00 $1,307.83$7,075.00 $1,309.58$7,080.00 $1,311.33$7,085.00 $1,313.08$7,090.00 $1,314.83$7,095.00 $1,316.58$7,100.00 $1,318.33$7,105.00 $1,320.08$7,110.00 $1,321.83$7,115.00 $1,323.58

$7,120.00 $1,325.33$7,125.00 $1,327.08$7,130.00 $1,328.83$7,135.00 $1,330.58$7,140.00 $1,332.33$7,145.00 $1,334.08$7,150.00 $1,335.83$7,155.00 $1,337.58$7,160.00 $1,339.33$7,165.00 $1,341.08$7,170.00 $1,342.83$7,175.00 $1,344.58$7,180.00 $1,346.33$7,185.00 $1,348.08$7,190.00 $1,349.83$7,195.00 $1,351.58$7,200.00 $1,353.33$7,205.00 $1,355.08$7,210.00 $1,356.83$7,215.00 $1,358.58$7,220.00 $1,360.33$7,225.00 $1,362.08$7,230.00 $1,363.83$7,235.00 $1,365.58$7,240.00 $1,367.33$7,245.00 $1,369.08$7,250.00 $1,370.83$7,255.00 $1,372.58$7,260.00 $1,374.33$7,265.00 $1,376.08$7,270.00 $1,377.83$7,275.00 $1,379.58$7,280.00 $1,381.33$7,285.00 $1,383.08$7,290.00 $1,384.83$7,295.00 $1,386.58$7,300.00 $1,388.33$7,305.00 $1,390.08$7,310.00 $1,391.83

$7,315.00 $1,393.58$7,320.00 $1,395.33$7,325.00 $1,397.08$7,330.00 $1,398.83$7,335.00 $1,400.58$7,340.00 $1,402.33$7,345.00 $1,404.08$7,350.00 $1,405.83$7,355.00 $1,407.58$7,360.00 $1,409.33$7,365.00 $1,411.08$7,370.00 $1,412.83$7,375.00 $1,414.58$7,380.00 $1,416.33$7,385.00 $1,418.08$7,390.00 $1,419.83$7,395.00 $1,421.58$7,400.00 $1,423.33$7,405.00 $1,425.08$7,410.00 $1,426.83$7,415.00 $1,428.58$7,420.00 $1,430.33$7,425.00 $1,432.08$7,430.00 $1,433.83$7,435.00 $1,435.58$7,440.00 $1,437.33$7,445.00 $1,439.08$7,450.00 $1,440.83$7,455.00 $1,442.58$7,460.00 $1,444.33$7,465.00 $1,446.08$7,470.00 $1,447.83$7,475.00 $1,449.58$7,480.00 $1,451.33$7,485.00 $1,453.08$7,490.00 $1,454.83$7,495.00 $1,456.58$7,500.00 $1,458.33$7,505.00 $1,460.08

MONTHLY PAID EMPLOYEES

36 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$7,510.00 $1,461.83$7,515.00 $1,463.58$7,520.00 $1,465.33$7,525.00 $1,467.08$7,530.00 $1,468.83$7,535.00 $1,470.58$7,540.00 $1,472.33$7,545.00 $1,474.08$7,550.00 $1,475.83$7,555.00 $1,477.58$7,560.00 $1,479.33$7,565.00 $1,481.08$7,570.00 $1,482.83$7,575.00 $1,484.58$7,580.00 $1,486.33$7,585.00 $1,488.08$7,590.00 $1,489.83$7,595.00 $1,491.58$7,600.00 $1,493.33$7,605.00 $1,495.08$7,610.00 $1,496.83$7,615.00 $1,498.58$7,620.00 $1,500.33$7,625.00 $1,502.08$7,630.00 $1,503.83$7,635.00 $1,505.58$7,640.00 $1,507.33$7,645.00 $1,509.08$7,650.00 $1,510.83$7,655.00 $1,512.58$7,660.00 $1,514.33$7,665.00 $1,516.08$7,670.00 $1,517.83$7,675.00 $1,519.58$7,680.00 $1,521.33$7,685.00 $1,523.08$7,690.00 $1,524.83$7,695.00 $1,526.58$7,700.00 $1,528.33

$7,705.00 $1,530.08$7,710.00 $1,531.83$7,715.00 $1,533.58$7,720.00 $1,535.33$7,725.00 $1,537.08$7,730.00 $1,538.83$7,735.00 $1,540.58$7,740.00 $1,542.33$7,745.00 $1,544.08$7,750.00 $1,545.83$7,755.00 $1,547.58$7,760.00 $1,549.33$7,765.00 $1,551.08$7,770.00 $1,552.83$7,775.00 $1,554.58$7,780.00 $1,556.33$7,785.00 $1,558.08$7,790.00 $1,559.83$7,795.00 $1,561.58$7,800.00 $1,563.33$7,805.00 $1,565.08$7,810.00 $1,566.83$7,815.00 $1,568.58$7,820.00 $1,570.33$7,825.00 $1,572.08$7,830.00 $1,573.83$7,835.00 $1,575.58$7,840.00 $1,577.33$7,845.00 $1,579.08$7,850.00 $1,580.83$7,855.00 $1,582.58$7,860.00 $1,584.33$7,865.00 $1,586.08$7,870.00 $1,587.83$7,875.00 $1,589.58$7,880.00 $1,591.33$7,885.00 $1,593.08$7,890.00 $1,594.83$7,895.00 $1,596.58

$7,900.00 $1,598.33$7,905.00 $1,600.08$7,910.00 $1,601.83$7,915.00 $1,603.58$7,920.00 $1,605.33$7,925.00 $1,607.08$7,930.00 $1,608.83$7,935.00 $1,610.58$7,940.00 $1,612.33$7,945.00 $1,614.08$7,950.00 $1,615.83$7,955.00 $1,617.58$7,960.00 $1,619.33$7,965.00 $1,621.08$7,970.00 $1,622.83$7,975.00 $1,624.58$7,980.00 $1,626.33$7,985.00 $1,628.08$7,990.00 $1,629.83$7,995.00 $1,631.58$8,000.00 $1,633.33$8,005.00 $1,635.08$8,010.00 $1,636.83$8,015.00 $1,638.58$8,020.00 $1,640.33$8,025.00 $1,642.08$8,030.00 $1,643.83$8,035.00 $1,645.58$8,040.00 $1,647.33$8,045.00 $1,649.08$8,050.00 $1,650.83$8,055.00 $1,652.58$8,060.00 $1,654.33$8,065.00 $1,656.08$8,070.00 $1,657.83$8,075.00 $1,659.58$8,080.00 $1,661.33$8,085.00 $1,663.08$8,090.00 $1,664.83

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 37

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$8,095.00 $1,666.58$8,100.00 $1,668.33$8,105.00 $1,670.08$8,110.00 $1,671.83$8,115.00 $1,673.58$8,120.00 $1,675.33$8,125.00 $1,677.08$8,130.00 $1,678.83$8,135.00 $1,680.58$8,140.00 $1,682.33$8,145.00 $1,684.08$8,150.00 $1,685.83$8,155.00 $1,687.58$8,160.00 $1,689.33$8,165.00 $1,691.08$8,170.00 $1,692.83$8,175.00 $1,694.58$8,180.00 $1,696.33$8,185.00 $1,698.08$8,190.00 $1,699.83$8,195.00 $1,701.58$8,200.00 $1,703.33$8,205.00 $1,705.08$8,210.00 $1,706.83$8,215.00 $1,708.58$8,220.00 $1,710.33$8,225.00 $1,712.08$8,230.00 $1,713.83$8,235.00 $1,715.58$8,240.00 $1,717.33$8,245.00 $1,719.08$8,250.00 $1,720.83$8,255.00 $1,722.58$8,260.00 $1,724.33$8,265.00 $1,726.08$8,270.00 $1,727.83$8,275.00 $1,729.58$8,280.00 $1,731.33$8,285.00 $1,733.08

$8,290.00 $1,734.83$8,295.00 $1,736.58$8,300.00 $1,738.33$8,305.00 $1,740.08$8,310.00 $1,741.83$8,315.00 $1,743.58$8,320.00 $1,745.33$8,325.00 $1,747.08$8,330.00 $1,748.83$8,335.00 $1,750.58$8,340.00 $1,752.33$8,345.00 $1,754.08$8,350.00 $1,755.83$8,355.00 $1,757.58$8,360.00 $1,759.33$8,365.00 $1,761.08$8,370.00 $1,762.83$8,375.00 $1,764.58$8,380.00 $1,766.33$8,385.00 $1,768.08$8,390.00 $1,769.83$8,395.00 $1,771.58$8,400.00 $1,773.33$8,405.00 $1,775.08$8,410.00 $1,776.83$8,415.00 $1,778.58$8,420.00 $1,780.33$8,425.00 $1,782.08$8,430.00 $1,783.83$8,435.00 $1,785.58$8,440.00 $1,787.33$8,445.00 $1,789.08$8,450.00 $1,790.83$8,455.00 $1,792.58$8,460.00 $1,794.33$8,465.00 $1,796.08$8,470.00 $1,797.83$8,475.00 $1,799.58$8,480.00 $1,801.33

$8,485.00 $1,803.08$8,490.00 $1,804.83$8,495.00 $1,806.58$8,500.00 $1,808.33$8,505.00 $1,810.08$8,510.00 $1,811.83$8,515.00 $1,813.58$8,520.00 $1,815.33$8,525.00 $1,817.08$8,530.00 $1,818.83$8,535.00 $1,820.58$8,540.00 $1,822.33$8,545.00 $1,824.08$8,550.00 $1,825.83$8,555.00 $1,827.58$8,560.00 $1,829.33$8,565.00 $1,831.08$8,570.00 $1,832.83$8,575.00 $1,834.58$8,580.00 $1,836.33$8,585.00 $1,838.08$8,590.00 $1,839.83$8,595.00 $1,841.58$8,600.00 $1,843.33$8,605.00 $1,845.08$8,610.00 $1,846.83$8,615.00 $1,848.58$8,620.00 $1,850.33$8,625.00 $1,852.08$8,630.00 $1,853.83$8,635.00 $1,855.58$8,640.00 $1,857.33$8,645.00 $1,859.08$8,650.00 $1,860.83$8,655.00 $1,862.58$8,660.00 $1,864.33$8,665.00 $1,866.08$8,670.00 $1,867.83$8,675.00 $1,869.58

MONTHLY PAID EMPLOYEES

38 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$8,680.00 $1,871.33$8,685.00 $1,873.08$8,690.00 $1,874.83$8,695.00 $1,876.58$8,700.00 $1,878.33$8,705.00 $1,880.08$8,710.00 $1,881.83$8,715.00 $1,883.58$8,720.00 $1,885.33$8,725.00 $1,887.08$8,730.00 $1,888.83$8,735.00 $1,890.58$8,740.00 $1,892.33$8,745.00 $1,894.08$8,750.00 $1,895.83$8,755.00 $1,897.58$8,760.00 $1,899.33$8,765.00 $1,901.08$8,770.00 $1,902.83$8,775.00 $1,904.58$8,780.00 $1,906.33$8,785.00 $1,908.08$8,790.00 $1,909.83$8,795.00 $1,911.58$8,800.00 $1,913.33$8,805.00 $1,915.08$8,810.00 $1,916.83$8,815.00 $1,918.58$8,820.00 $1,920.33$8,825.00 $1,922.08$8,830.00 $1,923.83$8,835.00 $1,925.58$8,840.00 $1,927.33$8,845.00 $1,929.08$8,850.00 $1,930.83$8,855.00 $1,932.58$8,860.00 $1,934.33$8,865.00 $1,936.08$8,870.00 $1,937.83

$8,875.00 $1,939.58$8,880.00 $1,941.33$8,885.00 $1,943.08$8,890.00 $1,944.83$8,895.00 $1,946.58$8,900.00 $1,948.33$8,905.00 $1,950.08$8,910.00 $1,951.83$8,915.00 $1,953.58$8,920.00 $1,955.33$8,925.00 $1,957.08$8,930.00 $1,958.83$8,935.00 $1,960.58$8,940.00 $1,962.33$8,945.00 $1,964.08$8,950.00 $1,965.83$8,955.00 $1,967.58$8,960.00 $1,969.33$8,965.00 $1,971.08$8,970.00 $1,972.83$8,975.00 $1,974.58$8,980.00 $1,976.33$8,985.00 $1,978.08$8,990.00 $1,979.83$8,995.00 $1,981.58$9,000.00 $1,983.33$9,005.00 $1,985.08$9,010.00 $1,986.83$9,015.00 $1,988.58$9,020.00 $1,990.33$9,025.00 $1,992.08$9,030.00 $1,993.83$9,035.00 $1,995.58$9,040.00 $1,997.33$9,045.00 $1,999.08$9,050.00 $2,000.83$9,055.00 $2,002.58$9,060.00 $2,004.33$9,065.00 $2,006.08

$9,070.00 $2,007.83$9,075.00 $2,009.58$9,080.00 $2,011.33$9,085.00 $2,013.08$9,090.00 $2,014.83$9,095.00 $2,016.58$9,100.00 $2,018.33$9,105.00 $2,020.08$9,110.00 $2,021.83$9,115.00 $2,023.58$9,120.00 $2,025.33$9,125.00 $2,027.08$9,130.00 $2,028.83$9,135.00 $2,030.58$9,140.00 $2,032.33$9,145.00 $2,034.08$9,150.00 $2,035.83$9,155.00 $2,037.58$9,160.00 $2,039.33$9,165.00 $2,041.08$9,170.00 $2,042.83$9,175.00 $2,044.58$9,180.00 $2,046.33$9,185.00 $2,048.08$9,190.00 $2,049.83$9,195.00 $2,051.58$9,200.00 $2,053.33$9,205.00 $2,055.08$9,210.00 $2,056.83$9,215.00 $2,058.58$9,220.00 $2,060.33$9,225.00 $2,062.08$9,230.00 $2,063.83$9,235.00 $2,065.58$9,240.00 $2,067.33$9,245.00 $2,069.08$9,250.00 $2,070.83$9,255.00 $2,072.58$9,260.00 $2,074.33

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 39

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$9,265.00 $2,076.08$9,270.00 $2,077.83$9,275.00 $2,079.58$9,280.00 $2,081.33$9,285.00 $2,083.08$9,290.00 $2,084.83$9,295.00 $2,086.58$9,300.00 $2,088.33$9,305.00 $2,090.08$9,310.00 $2,091.83$9,315.00 $2,093.58$9,320.00 $2,095.33$9,325.00 $2,097.08$9,330.00 $2,098.83$9,335.00 $2,100.58$9,340.00 $2,102.33$9,345.00 $2,104.08$9,350.00 $2,105.83$9,355.00 $2,107.58$9,360.00 $2,109.33$9,365.00 $2,111.08$9,370.00 $2,112.83$9,375.00 $2,114.58$9,380.00 $2,116.33$9,385.00 $2,118.08$9,390.00 $2,119.83$9,395.00 $2,121.58$9,400.00 $2,123.33$9,405.00 $2,125.08$9,410.00 $2,126.83$9,415.00 $2,128.58$9,420.00 $2,130.33$9,425.00 $2,132.08$9,430.00 $2,133.83$9,435.00 $2,135.58$9,440.00 $2,137.33$9,445.00 $2,139.08$9,450.00 $2,140.83$9,455.00 $2,142.58

$9,460.00 $2,144.33$9,465.00 $2,146.08$9,470.00 $2,147.83$9,475.00 $2,149.58$9,480.00 $2,151.33$9,485.00 $2,153.08$9,490.00 $2,154.83$9,495.00 $2,156.58$9,500.00 $2,158.33$9,505.00 $2,160.08$9,510.00 $2,161.83$9,515.00 $2,163.58$9,520.00 $2,165.33$9,525.00 $2,167.08$9,530.00 $2,168.83$9,535.00 $2,170.58$9,540.00 $2,172.33$9,545.00 $2,174.08$9,550.00 $2,175.83$9,555.00 $2,177.58$9,560.00 $2,179.33$9,565.00 $2,181.08$9,570.00 $2,182.83$9,575.00 $2,184.58$9,580.00 $2,186.33$9,585.00 $2,188.08$9,590.00 $2,189.83$9,595.00 $2,191.58$9,600.00 $2,193.33$9,605.00 $2,195.08$9,610.00 $2,196.83$9,615.00 $2,198.58$9,620.00 $2,200.33$9,625.00 $2,202.08$9,630.00 $2,203.83$9,635.00 $2,205.58$9,640.00 $2,207.33$9,645.00 $2,209.08$9,650.00 $2,210.83

$9,655.00 $2,212.58$9,660.00 $2,214.33$9,665.00 $2,216.08$9,670.00 $2,217.83$9,675.00 $2,219.58$9,680.00 $2,221.33$9,685.00 $2,223.08$9,690.00 $2,224.83$9,695.00 $2,226.58$9,700.00 $2,228.33$9,705.00 $2,230.08$9,710.00 $2,231.83$9,715.00 $2,233.58$9,720.00 $2,235.33$9,725.00 $2,237.08$9,730.00 $2,238.83$9,735.00 $2,240.58$9,740.00 $2,242.33$9,745.00 $2,244.08$9,750.00 $2,245.83$9,755.00 $2,247.58$9,760.00 $2,249.33$9,765.00 $2,251.08$9,770.00 $2,252.83$9,775.00 $2,254.58$9,780.00 $2,256.33$9,785.00 $2,258.08$9,790.00 $2,259.83$9,795.00 $2,261.58$9,800.00 $2,263.33$9,805.00 $2,265.08$9,810.00 $2,266.83$9,815.00 $2,268.58$9,820.00 $2,270.33$9,825.00 $2,272.08$9,830.00 $2,273.83$9,835.00 $2,275.58$9,840.00 $2,277.33$9,845.00 $2,279.08

MONTHLY PAID EMPLOYEES

40 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$9,850.00 $2,280.83$9,855.00 $2,282.58$9,860.00 $2,284.33$9,865.00 $2,286.08$9,870.00 $2,287.83$9,875.00 $2,289.58$9,880.00 $2,291.33$9,885.00 $2,293.08$9,890.00 $2,294.83$9,895.00 $2,296.58$9,900.00 $2,298.33$9,905.00 $2,300.08$9,910.00 $2,301.83$9,915.00 $2,303.58$9,920.00 $2,305.33$9,925.00 $2,307.08$9,930.00 $2,308.83$9,935.00 $2,310.58$9,940.00 $2,312.33$9,945.00 $2,314.08$9,950.00 $2,315.83$9,955.00 $2,317.58$9,960.00 $2,319.33$9,965.00 $2,321.08$9,970.00 $2,322.83$9,975.00 $2,324.58$9,980.00 $2,326.33$9,985.00 $2,328.08$9,990.00 $2,329.83$9,995.00 $2,331.58$10,000.00 $2,333.33$10,005.00 $2,335.08$10,010.00 $2,336.83$10,015.00 $2,338.58$10,020.00 $2,340.33$10,025.00 $2,342.08$10,030.00 $2,343.83$10,035.00 $2,345.58$10,040.00 $2,347.33

$10,045.00 $2,349.08$10,050.00 $2,350.83$10,055.00 $2,352.58$10,060.00 $2,354.33$10,065.00 $2,356.08$10,070.00 $2,357.83$10,075.00 $2,359.58$10,080.00 $2,361.33$10,085.00 $2,363.08$10,090.00 $2,364.83$10,095.00 $2,366.58$10,100.00 $2,368.33$10,105.00 $2,370.08$10,110.00 $2,371.83$10,115.00 $2,373.58$10,120.00 $2,375.33$10,125.00 $2,377.08$10,130.00 $2,378.83$10,135.00 $2,380.58$10,140.00 $2,382.33$10,145.00 $2,384.08$10,150.00 $2,385.83$10,155.00 $2,387.58$10,160.00 $2,389.33$10,165.00 $2,391.08$10,170.00 $2,392.83$10,175.00 $2,394.58$10,180.00 $2,396.33$10,185.00 $2,398.08$10,190.00 $2,399.83$10,195.00 $2,401.58$10,200.00 $2,403.33$10,205.00 $2,405.08$10,210.00 $2,406.83$10,215.00 $2,408.58$10,220.00 $2,410.33$10,225.00 $2,412.08$10,230.00 $2,413.83$10,235.00 $2,415.58

$10,240.00 $2,417.33$10,245.00 $2,419.08$10,250.00 $2,420.83$10,255.00 $2,422.58$10,260.00 $2,424.33$10,265.00 $2,426.08$10,270.00 $2,427.83$10,275.00 $2,429.58$10,280.00 $2,431.33$10,285.00 $2,433.08$10,290.00 $2,434.83$10,295.00 $2,436.58$10,300.00 $2,438.33$10,305.00 $2,440.08$10,310.00 $2,441.83$10,315.00 $2,443.58$10,320.00 $2,445.33$10,325.00 $2,447.08$10,330.00 $2,448.83$10,335.00 $2,450.58$10,340.00 $2,452.33$10,345.00 $2,454.08$10,350.00 $2,455.83$10,355.00 $2,457.58$10,360.00 $2,459.33$10,365.00 $2,461.08$10,370.00 $2,462.83$10,375.00 $2,464.58$10,380.00 $2,466.33$10,385.00 $2,468.08$10,390.00 $2,469.83$10,395.00 $2,471.58$10,400.00 $2,473.33$10,405.00 $2,475.08$10,410.00 $2,476.83$10,415.00 $2,478.58$10,420.00 $2,480.33$10,425.00 $2,482.08$10,430.00 $2,483.83

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 41

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$10,435.00 $2,485.58$10,440.00 $2,487.33$10,445.00 $2,489.08$10,450.00 $2,490.83$10,455.00 $2,492.58$10,460.00 $2,494.33$10,465.00 $2,496.08$10,470.00 $2,497.83$10,475.00 $2,499.58$10,480.00 $2,501.33$10,485.00 $2,503.08$10,490.00 $2,504.83$10,495.00 $2,506.58$10,500.00 $2,508.33$10,505.00 $2,510.08$10,510.00 $2,511.83$10,515.00 $2,513.58$10,520.00 $2,515.33$10,525.00 $2,517.08$10,530.00 $2,518.83$10,535.00 $2,520.58$10,540.00 $2,522.33$10,545.00 $2,524.08$10,550.00 $2,525.83$10,555.00 $2,527.58$10,560.00 $2,529.33$10,565.00 $2,531.08$10,570.00 $2,532.83$10,575.00 $2,534.58$10,580.00 $2,536.33$10,585.00 $2,538.08$10,590.00 $2,539.83$10,595.00 $2,541.58$10,600.00 $2,543.33$10,605.00 $2,545.08$10,610.00 $2,546.83$10,615.00 $2,548.58$10,620.00 $2,550.33$10,625.00 $2,552.08

$10,630.00 $2,553.83$10,635.00 $2,555.58$10,640.00 $2,557.33$10,645.00 $2,559.08$10,650.00 $2,560.83$10,655.00 $2,562.58$10,660.00 $2,564.33$10,665.00 $2,566.08$10,670.00 $2,567.83$10,675.00 $2,569.58$10,680.00 $2,571.33$10,685.00 $2,573.08$10,690.00 $2,574.83$10,695.00 $2,576.58$10,700.00 $2,578.33$10,705.00 $2,580.08$10,710.00 $2,581.83$10,715.00 $2,583.58$10,720.00 $2,585.33$10,725.00 $2,587.08$10,730.00 $2,588.83$10,735.00 $2,590.58$10,740.00 $2,592.33$10,745.00 $2,594.08$10,750.00 $2,595.83$10,755.00 $2,597.58$10,760.00 $2,599.33$10,765.00 $2,601.08$10,770.00 $2,602.83$10,775.00 $2,604.58$10,780.00 $2,606.33$10,785.00 $2,608.08$10,790.00 $2,609.83$10,795.00 $2,611.58$10,800.00 $2,613.33$10,805.00 $2,615.08$10,810.00 $2,616.83$10,815.00 $2,618.58$10,820.00 $2,620.33

$10,825.00 $2,622.08$10,830.00 $2,623.83$10,835.00 $2,625.58$10,840.00 $2,627.33$10,845.00 $2,629.08$10,850.00 $2,630.83$10,855.00 $2,632.58$10,860.00 $2,634.33$10,865.00 $2,636.08$10,870.00 $2,637.83$10,875.00 $2,639.58$10,880.00 $2,641.33$10,885.00 $2,643.08$10,890.00 $2,644.83$10,895.00 $2,646.58$10,900.00 $2,648.33$10,905.00 $2,650.08$10,910.00 $2,651.83$10,915.00 $2,653.58$10,920.00 $2,655.33$10,925.00 $2,657.08$10,930.00 $2,658.83$10,935.00 $2,660.58$10,940.00 $2,662.33$10,945.00 $2,664.08$10,950.00 $2,665.83$10,955.00 $2,667.58$10,960.00 $2,669.33$10,965.00 $2,671.08$10,970.00 $2,672.83$10,975.00 $2,674.58$10,980.00 $2,676.33$10,985.00 $2,678.08$10,990.00 $2,679.83$10,995.00 $2,681.58$11,000.00 $2,683.33$11,005.00 $2,685.08$11,010.00 $2,686.83$11,015.00 $2,688.58

MONTHLY PAID EMPLOYEES

42 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$11,020.00 $2,690.33$11,025.00 $2,692.08$11,030.00 $2,693.83$11,035.00 $2,695.58$11,040.00 $2,697.33$11,045.00 $2,699.08$11,050.00 $2,700.83$11,055.00 $2,702.58$11,060.00 $2,704.33$11,065.00 $2,706.08$11,070.00 $2,707.83$11,075.00 $2,709.58$11,080.00 $2,711.33$11,085.00 $2,713.08$11,090.00 $2,714.83$11,095.00 $2,716.58$11,100.00 $2,718.33$11,105.00 $2,720.08$11,110.00 $2,721.83$11,115.00 $2,723.58$11,120.00 $2,725.33$11,125.00 $2,727.08$11,130.00 $2,728.83$11,135.00 $2,730.58$11,140.00 $2,732.33$11,145.00 $2,734.08$11,150.00 $2,735.83$11,155.00 $2,737.58$11,160.00 $2,739.33$11,165.00 $2,741.08$11,170.00 $2,742.83$11,175.00 $2,744.58$11,180.00 $2,746.33$11,185.00 $2,748.08$11,190.00 $2,749.83$11,195.00 $2,751.58$11,200.00 $2,753.33$11,205.00 $2,755.08$11,210.00 $2,756.83

$11,215.00 $2,758.58$11,220.00 $2,760.33$11,225.00 $2,762.08$11,230.00 $2,763.83$11,235.00 $2,765.58$11,240.00 $2,767.33$11,245.00 $2,769.08$11,250.00 $2,770.83$11,255.00 $2,772.58$11,260.00 $2,774.33$11,265.00 $2,776.08$11,270.00 $2,777.83$11,275.00 $2,779.58$11,280.00 $2,781.33$11,285.00 $2,783.08$11,290.00 $2,784.83$11,295.00 $2,786.58$11,300.00 $2,788.33$11,305.00 $2,790.08$11,310.00 $2,791.83$11,315.00 $2,793.58$11,320.00 $2,795.33$11,325.00 $2,797.08$11,330.00 $2,798.83$11,335.00 $2,800.58$11,340.00 $2,802.33$11,345.00 $2,804.08$11,350.00 $2,805.83$11,355.00 $2,807.58$11,360.00 $2,809.33$11,365.00 $2,811.08$11,370.00 $2,812.83$11,375.00 $2,814.58$11,380.00 $2,816.33$11,385.00 $2,818.08$11,390.00 $2,819.83$11,395.00 $2,821.58$11,400.00 $2,823.33$11,405.00 $2,825.08

$11,410.00 $2,826.83$11,415.00 $2,828.58$11,420.00 $2,830.33$11,425.00 $2,832.08$11,430.00 $2,833.83$11,435.00 $2,835.58$11,440.00 $2,837.33$11,445.00 $2,839.08$11,450.00 $2,840.83$11,455.00 $2,842.58$11,460.00 $2,844.33$11,465.00 $2,846.08$11,470.00 $2,847.83$11,475.00 $2,849.58$11,480.00 $2,851.33$11,485.00 $2,853.08$11,490.00 $2,854.83$11,495.00 $2,856.58$11,500.00 $2,858.33$11,505.00 $2,860.08$11,510.00 $2,861.83$11,515.00 $2,863.58$11,520.00 $2,865.33$11,525.00 $2,867.08$11,530.00 $2,868.83$11,535.00 $2,870.58$11,540.00 $2,872.33$11,545.00 $2,874.08$11,550.00 $2,875.83$11,555.00 $2,877.58$11,560.00 $2,879.33$11,565.00 $2,881.08$11,570.00 $2,882.83$11,575.00 $2,884.58$11,580.00 $2,886.33$11,585.00 $2,888.08$11,590.00 $2,889.83$11,595.00 $2,891.58$11,600.00 $2,893.33

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 43

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$11,605.00 $2,895.08$11,610.00 $2,896.83$11,615.00 $2,898.58$11,620.00 $2,900.33$11,625.00 $2,902.08$11,630.00 $2,903.83$11,635.00 $2,905.58$11,640.00 $2,907.33$11,645.00 $2,909.08$11,650.00 $2,910.83$11,655.00 $2,912.58$11,660.00 $2,914.33$11,665.00 $2,916.08$11,670.00 $2,917.83$11,675.00 $2,919.58$11,680.00 $2,921.33$11,685.00 $2,923.08$11,690.00 $2,924.83$11,695.00 $2,926.58$11,700.00 $2,928.33$11,705.00 $2,930.08$11,710.00 $2,931.83$11,715.00 $2,933.58$11,720.00 $2,935.33$11,725.00 $2,937.08$11,730.00 $2,938.83$11,735.00 $2,940.58$11,740.00 $2,942.33$11,745.00 $2,944.08$11,750.00 $2,945.83$11,755.00 $2,947.58$11,760.00 $2,949.33$11,765.00 $2,951.08$11,770.00 $2,952.83$11,775.00 $2,954.58$11,780.00 $2,956.33$11,785.00 $2,958.08$11,790.00 $2,959.83$11,795.00 $2,961.58

$11,800.00 $2,963.33$11,805.00 $2,965.08$11,810.00 $2,966.83$11,815.00 $2,968.58$11,820.00 $2,970.33$11,825.00 $2,972.08$11,830.00 $2,973.83$11,835.00 $2,975.58$11,840.00 $2,977.33$11,845.00 $2,979.08$11,850.00 $2,980.83$11,855.00 $2,982.58$11,860.00 $2,984.33$11,865.00 $2,986.08$11,870.00 $2,987.83$11,875.00 $2,989.58$11,880.00 $2,991.33$11,885.00 $2,993.08$11,890.00 $2,994.83$11,895.00 $2,996.58$11,900.00 $2,998.33$11,905.00 $3,000.08$11,910.00 $3,001.83$11,915.00 $3,003.58$11,920.00 $3,005.33$11,925.00 $3,007.08$11,930.00 $3,008.83$11,935.00 $3,010.58$11,940.00 $3,012.33$11,945.00 $3,014.08$11,950.00 $3,015.83$11,955.00 $3,017.58$11,960.00 $3,019.33$11,965.00 $3,021.08$11,970.00 $3,022.83$11,975.00 $3,024.58$11,980.00 $3,026.33$11,985.00 $3,028.08$11,990.00 $3,029.83

$11,995.00 $3,031.58$12,000.00 $3,033.33$12,005.00 $3,035.08$12,010.00 $3,036.83$12,015.00 $3,038.58$12,020.00 $3,040.33$12,025.00 $3,042.08$12,030.00 $3,043.83$12,035.00 $3,045.58$12,040.00 $3,047.33$12,045.00 $3,049.08$12,050.00 $3,050.83$12,055.00 $3,052.58$12,060.00 $3,054.33$12,065.00 $3,056.08$12,070.00 $3,057.83$12,075.00 $3,059.58$12,080.00 $3,061.33$12,085.00 $3,063.08$12,090.00 $3,064.83$12,095.00 $3,066.58$12,100.00 $3,068.33$12,105.00 $3,070.08$12,110.00 $3,071.83$12,115.00 $3,073.58$12,120.00 $3,075.33$12,125.00 $3,077.08$12,130.00 $3,078.83$12,135.00 $3,080.58$12,140.00 $3,082.33$12,145.00 $3,084.08$12,150.00 $3,085.83$12,155.00 $3,087.58$12,160.00 $3,089.33$12,165.00 $3,091.08$12,170.00 $3,092.83$12,175.00 $3,094.58$12,180.00 $3,096.33$12,185.00 $3,098.08

MONTHLY PAID EMPLOYEES

44 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$12,190.00 $3,099.83$12,195.00 $3,101.58$12,200.00 $3,103.33$12,205.00 $3,105.08$12,210.00 $3,106.83$12,215.00 $3,108.58$12,220.00 $3,110.33$12,225.00 $3,112.08$12,230.00 $3,113.83$12,235.00 $3,115.58$12,240.00 $3,117.33$12,245.00 $3,119.08$12,250.00 $3,120.83$12,255.00 $3,122.58$12,260.00 $3,124.33$12,265.00 $3,126.08$12,270.00 $3,127.83$12,275.00 $3,129.58$12,280.00 $3,131.33$12,285.00 $3,133.08$12,290.00 $3,134.83$12,295.00 $3,136.58$12,300.00 $3,138.33$12,305.00 $3,140.08$12,310.00 $3,141.83$12,315.00 $3,143.58$12,320.00 $3,145.33$12,325.00 $3,147.08$12,330.00 $3,148.83$12,335.00 $3,150.58$12,340.00 $3,152.33$12,345.00 $3,154.08$12,350.00 $3,155.83$12,355.00 $3,157.58$12,360.00 $3,159.33$12,365.00 $3,161.08$12,370.00 $3,162.83$12,375.00 $3,164.58$12,380.00 $3,166.33

$12,385.00 $3,168.08$12,390.00 $3,169.83$12,395.00 $3,171.58$12,400.00 $3,173.33$12,405.00 $3,175.08$12,410.00 $3,176.83$12,415.00 $3,178.58$12,420.00 $3,180.33$12,425.00 $3,182.08$12,430.00 $3,183.83$12,435.00 $3,185.58$12,440.00 $3,187.33$12,445.00 $3,189.08$12,450.00 $3,190.83$12,455.00 $3,192.58$12,460.00 $3,194.33$12,465.00 $3,196.08$12,470.00 $3,197.83$12,475.00 $3,199.58$12,480.00 $3,201.33$12,485.00 $3,203.08$12,490.00 $3,204.83$12,495.00 $3,206.58$12,500.00 $3,208.33$12,505.00 $3,210.08$12,510.00 $3,211.83$12,515.00 $3,213.58$12,520.00 $3,215.33$12,525.00 $3,217.08$12,530.00 $3,218.83$12,535.00 $3,220.58$12,540.00 $3,222.33$12,545.00 $3,224.08$12,550.00 $3,225.83$12,555.00 $3,227.58$12,560.00 $3,229.33$12,565.00 $3,231.08$12,570.00 $3,232.83$12,575.00 $3,234.58

$12,580.00 $3,236.33$12,585.00 $3,238.08$12,590.00 $3,239.83$12,595.00 $3,241.58$12,600.00 $3,243.33$12,605.00 $3,245.08$12,610.00 $3,246.83$12,615.00 $3,248.58$12,620.00 $3,250.33$12,625.00 $3,252.08$12,630.00 $3,253.83$12,635.00 $3,255.58$12,640.00 $3,257.33$12,645.00 $3,259.08$12,650.00 $3,260.83$12,655.00 $3,262.58$12,660.00 $3,264.33$12,665.00 $3,266.08$12,670.00 $3,267.83$12,675.00 $3,269.58$12,680.00 $3,271.33$12,685.00 $3,273.08$12,690.00 $3,274.83$12,695.00 $3,276.58$12,700.00 $3,278.33$12,705.00 $3,280.08$12,710.00 $3,281.83$12,715.00 $3,283.58$12,720.00 $3,285.33$12,725.00 $3,287.08$12,730.00 $3,288.83$12,735.00 $3,290.58$12,740.00 $3,292.33$12,745.00 $3,294.08$12,750.00 $3,295.83$12,755.00 $3,297.58$12,760.00 $3,299.33$12,765.00 $3,301.08$12,770.00 $3,302.83

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 45

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$12,775.00 $3,304.58$12,780.00 $3,306.33$12,785.00 $3,308.08$12,790.00 $3,309.83$12,795.00 $3,311.58$12,800.00 $3,313.33$12,805.00 $3,315.08$12,810.00 $3,316.83$12,815.00 $3,318.58$12,820.00 $3,320.33$12,825.00 $3,322.08$12,830.00 $3,323.83$12,835.00 $3,325.58$12,840.00 $3,327.33$12,845.00 $3,329.08$12,850.00 $3,330.83$12,855.00 $3,332.58$12,860.00 $3,334.33$12,865.00 $3,336.08$12,870.00 $3,337.83$12,875.00 $3,339.58$12,880.00 $3,341.33$12,885.00 $3,343.08$12,890.00 $3,344.83$12,895.00 $3,346.58$12,900.00 $3,348.33$12,905.00 $3,350.08$12,910.00 $3,351.83$12,915.00 $3,353.58$12,920.00 $3,355.33$12,925.00 $3,357.08$12,930.00 $3,358.83$12,935.00 $3,360.58$12,940.00 $3,362.33$12,945.00 $3,364.08$12,950.00 $3,365.83$12,955.00 $3,367.58$12,960.00 $3,369.33$12,965.00 $3,371.08

$12,970.00 $3,372.83$12,975.00 $3,374.58$12,980.00 $3,376.33$12,985.00 $3,378.08$12,990.00 $3,379.83$12,995.00 $3,381.58$13,000.00 $3,383.33$13,005.00 $3,385.08$13,010.00 $3,386.83$13,015.00 $3,388.58$13,020.00 $3,390.33$13,025.00 $3,392.08$13,030.00 $3,393.83$13,035.00 $3,395.58$13,040.00 $3,397.33$13,045.00 $3,399.08$13,050.00 $3,400.83$13,055.00 $3,402.58$13,060.00 $3,404.33$13,065.00 $3,406.08$13,070.00 $3,407.83$13,075.00 $3,409.58$13,080.00 $3,411.33$13,085.00 $3,413.08$13,090.00 $3,414.83$13,095.00 $3,416.58$13,100.00 $3,418.33$13,105.00 $3,420.08$13,110.00 $3,421.83$13,115.00 $3,423.58$13,120.00 $3,425.33$13,125.00 $3,427.08$13,130.00 $3,428.83$13,135.00 $3,430.58$13,140.00 $3,432.33$13,145.00 $3,434.08$13,150.00 $3,435.83$13,155.00 $3,437.58$13,160.00 $3,439.33

$13,165.00 $3,441.08$13,170.00 $3,442.83$13,175.00 $3,444.58$13,180.00 $3,446.33$13,185.00 $3,448.08$13,190.00 $3,449.83$13,195.00 $3,451.58$13,200.00 $3,453.33$13,205.00 $3,455.08$13,210.00 $3,456.83$13,215.00 $3,458.58$13,220.00 $3,460.33$13,225.00 $3,462.08$13,230.00 $3,463.83$13,235.00 $3,465.58$13,240.00 $3,467.33$13,245.00 $3,469.08$13,250.00 $3,470.83$13,255.00 $3,472.58$13,260.00 $3,474.33$13,265.00 $3,476.08$13,270.00 $3,477.83$13,275.00 $3,479.58$13,280.00 $3,481.33$13,285.00 $3,483.08$13,290.00 $3,484.83$13,295.00 $3,486.58$13,300.00 $3,488.33$13,305.00 $3,490.08$13,310.00 $3,491.83$13,315.00 $3,493.58$13,320.00 $3,495.33$13,325.00 $3,497.08$13,330.00 $3,498.83$13,335.00 $3,500.58$13,340.00 $3,502.33$13,345.00 $3,504.08$13,350.00 $3,505.83$13,355.00 $3,507.58

MONTHLY PAID EMPLOYEES

46 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$13,360.00 $3,509.33$13,365.00 $3,511.08$13,370.00 $3,512.83$13,375.00 $3,514.58$13,380.00 $3,516.33$13,385.00 $3,518.08$13,390.00 $3,519.83$13,395.00 $3,521.58$13,400.00 $3,523.33$13,405.00 $3,525.08$13,410.00 $3,526.83$13,415.00 $3,528.58$13,420.00 $3,530.33$13,425.00 $3,532.08$13,430.00 $3,533.83$13,435.00 $3,535.58$13,440.00 $3,537.33$13,445.00 $3,539.08$13,450.00 $3,540.83$13,455.00 $3,542.58$13,460.00 $3,544.33$13,465.00 $3,546.08$13,470.00 $3,547.83$13,475.00 $3,549.58$13,480.00 $3,551.33$13,485.00 $3,553.08$13,490.00 $3,554.83$13,495.00 $3,556.58$13,500.00 $3,558.33$13,505.00 $3,560.08$13,510.00 $3,561.83$13,515.00 $3,563.58$13,520.00 $3,565.33$13,525.00 $3,567.08$13,530.00 $3,568.83$13,535.00 $3,570.58$13,540.00 $3,572.33$13,545.00 $3,574.08$13,550.00 $3,575.83

$13,555.00 $3,577.58$13,560.00 $3,579.33$13,565.00 $3,581.08$13,570.00 $3,582.83$13,575.00 $3,584.58$13,580.00 $3,586.33$13,585.00 $3,588.08$13,590.00 $3,589.83$13,595.00 $3,591.58$13,600.00 $3,593.33$13,605.00 $3,595.08$13,610.00 $3,596.83$13,615.00 $3,598.58$13,620.00 $3,600.33$13,625.00 $3,602.08$13,630.00 $3,603.83$13,635.00 $3,605.58$13,640.00 $3,607.33$13,645.00 $3,609.08$13,650.00 $3,610.83$13,655.00 $3,612.58$13,660.00 $3,614.33$13,665.00 $3,616.08$13,670.00 $3,617.83$13,675.00 $3,619.58$13,680.00 $3,621.33$13,685.00 $3,623.08$13,690.00 $3,624.83$13,695.00 $3,626.58$13,700.00 $3,628.33$13,705.00 $3,630.08$13,710.00 $3,631.83$13,715.00 $3,633.58$13,720.00 $3,635.33$13,725.00 $3,637.08$13,730.00 $3,638.83$13,735.00 $3,640.58$13,740.00 $3,642.33$13,745.00 $3,644.08

$13,750.00 $3,645.83$13,755.00 $3,647.58$13,760.00 $3,649.33$13,765.00 $3,651.08$13,770.00 $3,652.83$13,775.00 $3,654.58$13,780.00 $3,656.33$13,785.00 $3,658.08$13,790.00 $3,659.83$13,795.00 $3,661.58$13,800.00 $3,663.33$13,805.00 $3,665.08$13,810.00 $3,666.83$13,815.00 $3,668.58$13,820.00 $3,670.33$13,825.00 $3,672.08$13,830.00 $3,673.83$13,835.00 $3,675.58$13,840.00 $3,677.33$13,845.00 $3,679.08$13,850.00 $3,680.83$13,855.00 $3,682.58$13,860.00 $3,684.33$13,865.00 $3,686.08$13,870.00 $3,687.83$13,875.00 $3,689.58$13,880.00 $3,691.33$13,885.00 $3,693.08$13,890.00 $3,694.83$13,895.00 $3,696.58$13,900.00 $3,698.33$13,905.00 $3,700.08$13,910.00 $3,701.83$13,915.00 $3,703.58$13,920.00 $3,705.33$13,925.00 $3,707.08$13,930.00 $3,708.83$13,935.00 $3,710.58$13,940.00 $3,712.33

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 47

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$13,945.00 $3,714.08$13,950.00 $3,715.83$13,955.00 $3,717.58$13,960.00 $3,719.33$13,965.00 $3,721.08$13,970.00 $3,722.83$13,975.00 $3,724.58$13,980.00 $3,726.33$13,985.00 $3,728.08$13,990.00 $3,729.83$13,995.00 $3,731.58$14,000.00 $3,733.33$14,005.00 $3,735.08$14,010.00 $3,736.83$14,015.00 $3,738.58$14,020.00 $3,740.33$14,025.00 $3,742.08$14,030.00 $3,743.83$14,035.00 $3,745.58$14,040.00 $3,747.33$14,045.00 $3,749.08$14,050.00 $3,750.83$14,055.00 $3,752.58$14,060.00 $3,754.33$14,065.00 $3,756.08$14,070.00 $3,757.83$14,075.00 $3,759.58$14,080.00 $3,761.33$14,085.00 $3,763.08$14,090.00 $3,764.83$14,095.00 $3,766.58$14,100.00 $3,768.33$14,105.00 $3,770.08$14,110.00 $3,771.83$14,115.00 $3,773.58$14,120.00 $3,775.33$14,125.00 $3,777.08$14,130.00 $3,778.83$14,135.00 $3,780.58

MONTHLY PAID EMPLOYEES

$14,140.00 $3,782.33$14,145.00 $3,784.08$14,150.00 $3,785.83$14,155.00 $3,787.58$14,160.00 $3,789.33$14,165.00 $3,791.08$14,170.00 $3,792.83$14,175.00 $3,794.58$14,180.00 $3,796.33$14,185.00 $3,798.08$14,190.00 $3,799.83$14,195.00 $3,801.58$14,200.00 $3,803.33$14,205.00 $3,805.08$14,210.00 $3,806.83$14,215.00 $3,808.58$14,220.00 $3,810.33$14,225.00 $3,812.08$14,230.00 $3,813.83$14,235.00 $3,815.58$14,240.00 $3,817.33$14,245.00 $3,819.08$14,250.00 $3,820.83$14,255.00 $3,822.58$14,260.00 $3,824.33$14,265.00 $3,826.08$14,270.00 $3,827.83$14,275.00 $3,829.58$14,280.00 $3,831.33$14,285.00 $3,833.08$14,290.00 $3,834.83$14,295.00 $3,836.58$14,300.00 $3,838.33$14,305.00 $3,840.08$14,310.00 $3,841.83$14,315.00 $3,843.58$14,320.00 $3,845.33$14,325.00 $3,847.08$14,330.00 $3,848.83

$14,335.00 $3,850.58$14,340.00 $3,852.33$14,345.00 $3,854.08$14,350.00 $3,855.83$14,355.00 $3,857.58$14,360.00 $3,859.33$14,365.00 $3,861.08$14,370.00 $3,862.83$14,375.00 $3,864.58$14,380.00 $3,866.33$14,385.00 $3,868.08$14,390.00 $3,869.83$14,395.00 $3,871.58$14,400.00 $3,873.33$14,405.00 $3,875.08$14,410.00 $3,876.83$14,415.00 $3,878.58$14,420.00 $3,880.33$14,425.00 $3,882.08$14,430.00 $3,883.83$14,435.00 $3,885.58$14,440.00 $3,887.33$14,445.00 $3,889.08$14,450.00 $3,890.83$14,455.00 $3,892.58$14,460.00 $3,894.33$14,465.00 $3,896.08$14,470.00 $3,897.83$14,475.00 $3,899.58$14,480.00 $3,901.33$14,485.00 $3,903.08$14,490.00 $3,904.83$14,495.00 $3,906.58$14,500.00 $3,908.33$14,505.00 $3,910.08$14,510.00 $3,911.83$14,515.00 $3,913.58$14,520.00 $3,915.33$14,525.00 $3,917.08

48 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

MONTHLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 49

$14,530.00 $3,918.83$14,535.00 $3,920.58$14,540.00 $3,922.33$14,545.00 $3,924.08$14,550.00 $3,925.83$14,555.00 $3,927.58$14,560.00 $3,929.33$14,565.00 $3,931.08$14,570.00 $3,932.83$14,575.00 $3,934.58$14,580.00 $3,936.33$14,585.00 $3,938.08$14,590.00 $3,939.83$14,595.00 $3,941.58$14,600.00 $3,943.33$14,605.00 $3,945.08$14,610.00 $3,946.83$14,615.00 $3,948.58$14,620.00 $3,950.33$14,625.00 $3,952.08$14,630.00 $3,953.83$14,635.00 $3,955.58$14,640.00 $3,957.33$14,645.00 $3,959.08$14,650.00 $3,960.83$14,655.00 $3,962.58$14,660.00 $3,964.33$14,665.00 $3,966.08$14,670.00 $3,967.83$14,675.00 $3,969.58$14,680.00 $3,971.33$14,685.00 $3,973.08$14,690.00 $3,974.83$14,695.00 $3,976.58$14,700.00 $3,978.33$14,705.00 $3,980.08$14,710.00 $3,981.83$14,715.00 $3,983.58$14,720.00 $3,985.33

$14,725.00 $3,987.08$14,730.00 $3,988.83$14,735.00 $3,990.58$14,740.00 $3,992.33$14,745.00 $3,994.08$14,750.00 $3,995.83$14,755.00 $3,997.58$14,760.00 $3,999.33$14,765.00 $4,001.08$14,770.00 $4,002.83$14,775.00 $4,004.58$14,780.00 $4,006.33$14,785.00 $4,008.08$14,790.00 $4,009.83$14,795.00 $4,011.58$14,800.00 $4,013.33$14,805.00 $4,015.08$14,810.00 $4,016.83$14,815.00 $4,018.58$14,820.00 $4,020.33$14,825.00 $4,022.08$14,830.00 $4,023.83$14,835.00 $4,025.58$14,840.00 $4,027.33$14,845.00 $4,029.08$14,850.00 $4,030.83$14,855.00 $4,032.58$14,860.00 $4,034.33$14,865.00 $4,036.08$14,870.00 $4,037.83$14,875.00 $4,039.58$14,880.00 $4,041.33$14,885.00 $4,043.08$14,890.00 $4,044.83$14,895.00 $4,046.58$14,900.00 $4,048.33$14,905.00 $4,050.08$14,910.00 $4,051.83$14,915.00 $4,053.58

$14,920.00 $4,055.33$14,925.00 $4,057.08$14,930.00 $4,058.83$14,935.00 $4,060.58$14,940.00 $4,062.33$14,945.00 $4,064.08$14,950.00 $4,065.83$14,955.00 $4,067.58$14,960.00 $4,069.33$14,965.00 $4,071.08$14,970.00 $4,072.83$14,975.00 $4,074.58$14,980.00 $4,076.33$14,985.00 $4,078.08$14,990.00 $4,079.83$14,995.00 $4,081.58$15,000.00 $4,083.33

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$20,000.00 $ -$20,100.00 $15.00$20,200.00 $30.00$20,300.00 $45.00$20,400.00 $60.00$20,500.00 $75.00$20,600.00 $90.00$20,700.00 $105.00$20,800.00 $120.00$20,900.00 $135.00$21,000.00 $150.00$21,100.00 $165.00$21,200.00 $180.00$21,300.00 $195.00$21,400.00 $210.00$21,500.00 $225.00$21,600.00 $240.00$21,700.00 $255.00$21,800.00 $270.00$21,900.00 $285.00$22,000.00 $300.00$22,100.00 $315.00$22,200.00 $330.00$22,300.00 $345.00$22,400.00 $360.00$22,500.00 $375.00$22,600.00 $390.00$22,700.00 $405.00$22,800.00 $420.00$22,900.00 $435.00$23,000.00 $450.00$23,100.00 $465.00$23,200.00 $480.00$23,300.00 $495.00$23,400.00 $510.00$23,500.00 $525.00$23,600.00 $540.00$23,700.00 $555.00$23,800.00 $570.00

$23,900.00 $585.00$24,000.00 $600.00$24,100.00 $615.00$24,200.00 $630.00$24,300.00 $645.00$24,400.00 $660.00$24,500.00 $675.00$24,600.00 $690.00$24,700.00 $705.00$24,800.00 $720.00$24,900.00 $735.00$25,000.00 $750.00$25,100.00 $765.00$25,200.00 $780.00$25,300.00 $795.00$25,400.00 $810.00$25,500.00 $825.00$25,600.00 $840.00$25,700.00 $855.00$25,800.00 $870.00$25,900.00 $885.00$26,000.00 $900.00$26,100.00 $915.00$26,200.00 $930.00$26,300.00 $945.00$26,400.00 $960.00$26,500.00 $975.00$26,600.00 $990.00$26,700.00 $1,005.00$26,800.00 $1,020.00$26,900.00 $1,035.00$27,000.00 $1,050.00$27,100.00 $1,065.00$27,200.00 $1,080.00$27,300.00 $1,095.00$27,400.00 $1,110.00$27,500.00 $1,125.00$27,600.00 $1,140.00$27,700.00 $1,155.00

$27,800.00 $1,170.00$27,900.00 $1,185.00$28,000.00 $1,200.00$28,100.00 $1,215.00$28,200.00 $1,230.00$28,300.00 $1,245.00$28,400.00 $1,260.00$28,500.00 $1,275.00$28,600.00 $1,290.00$28,700.00 $1,305.00$28,800.00 $1,320.00$28,900.00 $1,335.00$29,000.00 $1,350.00$29,100.00 $1,365.00$29,200.00 $1,380.00$29,300.00 $1,395.00$29,400.00 $1,410.00$29,500.00 $1,425.00$29,600.00 $1,440.00$29,700.00 $1,455.00$29,800.00 $1,470.00$29,900.00 $1,485.00$30,000.00 $1,500.00$30,100.00 $1,515.00$30,200.00 $1,530.00$30,300.00 $1,545.00$30,400.00 $1,560.00$30,500.00 $1,575.00$30,600.00 $1,590.00$30,700.00 $1,605.00$30,800.00 $1,620.00$30,900.00 $1,635.00$31,000.00 $1,650.00$31,100.00 $1,665.00$31,200.00 $1,680.00$31,300.00 $1,695.00$31,400.00 $1,710.00$31,500.00 $1,725.00$31,600.00 $1,740.00

ANNUALLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 51

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$31,700.00 $1,755.00$31,800.00 $1,770.00$31,900.00 $1,785.00$32,000.00 $1,800.00$32,100.00 $1,815.00$32,200.00 $1,830.00$32,300.00 $1,845.00$32,400.00 $1,860.00$32,500.00 $1,875.00$32,600.00 $1,890.00$32,700.00 $1,905.00$32,800.00 $1,920.00$32,900.00 $1,935.00$33,000.00 $1,950.00$33,100.00 $1,965.00$33,200.00 $1,980.00$33,300.00 $1,995.00$33,400.00 $2,010.00$33,500.00 $2,025.00$33,600.00 $2,040.00$33,700.00 $2,055.00$33,800.00 $2,070.00$33,900.00 $2,085.00$34,000.00 $2,100.00$34,100.00 $2,115.00$34,200.00 $2,130.00$34,300.00 $2,145.00$34,400.00 $2,160.00$34,500.00 $2,175.00$34,600.00 $2,190.00$34,700.00 $2,205.00$34,800.00 $2,220.00$34,900.00 $2,235.00$35,000.00 $2,250.00$35,100.00 $2,265.00$35,200.00 $2,280.00$35,300.00 $2,295.00$35,400.00 $2,310.00$35,500.00 $2,325.00

$35,600.00 $2,340.00$35,700.00 $2,355.00$35,800.00 $2,370.00$35,900.00 $2,385.00$36,000.00 $2,400.00$36,100.00 $2,415.00$36,200.00 $2,430.00$36,300.00 $2,445.00$36,400.00 $2,460.00$36,500.00 $2,475.00$36,600.00 $2,490.00$36,700.00 $2,505.00$36,800.00 $2,520.00$36,900.00 $2,535.00$37,000.00 $2,550.00$37,100.00 $2,565.00$37,200.00 $2,580.00$37,300.00 $2,595.00$37,400.00 $2,610.00$37,500.00 $2,625.00$37,600.00 $2,640.00$37,700.00 $2,655.00$37,800.00 $2,670.00$37,900.00 $2,685.00$38,000.00 $2,700.00$38,100.00 $2,715.00$38,200.00 $2,730.00$38,300.00 $2,745.00$38,400.00 $2,760.00$38,500.00 $2,775.00$38,600.00 $2,790.00$38,700.00 $2,805.00$38,800.00 $2,820.00$38,900.00 $2,835.00$39,000.00 $2,850.00$39,100.00 $2,865.00$39,200.00 $2,880.00$39,300.00 $2,895.00$39,400.00 $2,910.00

$39,500.00 $2,925.00$39,600.00 $2,940.00$39,700.00 $2,955.00$39,800.00 $2,970.00$39,900.00 $2,985.00$40,000.00 $3,000.00$40,100.00 $3,025.00$40,200.00 $3,050.00$40,300.00 $3,075.00$40,400.00 $3,100.00$40,500.00 $3,125.00$40,600.00 $3,150.00$40,700.00 $3,175.00$40,800.00 $3,200.00$40,900.00 $3,225.00$41,000.00 $3,250.00$41,100.00 $3,275.00$41,200.00 $3,300.00$41,300.00 $3,325.00$41,400.00 $3,350.00$41,500.00 $3,375.00$41,600.00 $3,400.00$41,700.00 $3,425.00$41,800.00 $3,450.00$41,900.00 $3,475.00$42,000.00 $3,500.00$42,100.00 $3,525.00$42,200.00 $3,550.00$42,300.00 $3,575.00$42,400.00 $3,600.00$42,500.00 $3,625.00$42,600.00 $3,650.00$42,700.00 $3,675.00$42,800.00 $3,700.00$42,900.00 $3,725.00$43,000.00 $3,750.00$43,100.00 $3,775.00$43,200.00 $3,800.00$43,300.00 $3,825.00

ANNUALLY PAID EMPLOYEES

52 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$43,400.00 $3,850.00$43,500.00 $3,875.00$43,600.00 $3,900.00$43,700.00 $3,925.00$43,800.00 $3,950.00$43,900.00 $3,975.00$44,000.00 $4,000.00$44,100.00 $4,025.00$44,200.00 $4,050.00$44,300.00 $4,075.00$44,400.00 $4,100.00$44,500.00 $4,125.00$44,600.00 $4,150.00$44,700.00 $4,175.00$44,800.00 $4,200.00$44,900.00 $4,225.00$45,000.00 $4,250.00$45,100.00 $4,275.00$45,200.00 $4,300.00$45,300.00 $4,325.00$45,400.00 $4,350.00$45,500.00 $4,375.00$45,600.00 $4,400.00$45,700.00 $4,425.00$45,800.00 $4,450.00$45,900.00 $4,475.00$46,000.00 $4,500.00$46,100.00 $4,525.00$46,200.00 $4,550.00$46,300.00 $4,575.00$46,400.00 $4,600.00$46,500.00 $4,625.00$46,600.00 $4,650.00$46,700.00 $4,675.00$46,800.00 $4,700.00$46,900.00 $4,725.00$47,000.00 $4,750.00$47,100.00 $4,775.00$47,200.00 $4,800.00

$47,300.00 $4,825.00$47,400.00 $4,850.00$47,500.00 $4,875.00$47,600.00 $4,900.00$47,700.00 $4,925.00$47,800.00 $4,950.00$47,900.00 $4,975.00$48,000.00 $5,000.00$48,100.00 $5,025.00$48,200.00 $5,050.00$48,300.00 $5,075.00$48,400.00 $5,100.00$48,500.00 $5,125.00$48,600.00 $5,150.00$48,700.00 $5,175.00$48,800.00 $5,200.00$48,900.00 $5,225.00$49,000.00 $5,250.00$49,100.00 $5,275.00$49,200.00 $5,300.00$49,300.00 $5,325.00$49,400.00 $5,350.00$49,500.00 $5,375.00$49,600.00 $5,400.00$49,700.00 $5,425.00$49,800.00 $5,450.00$49,900.00 $5,475.00$50,000.00 $5,500.00$50,100.00 $5,525.00$50,200.00 $5,550.00$50,300.00 $5,575.00$50,400.00 $5,600.00$50,500.00 $5,625.00$50,600.00 $5,650.00$50,700.00 $5,675.00$50,800.00 $5,700.00$50,900.00 $5,725.00$51,000.00 $5,750.00$51,100.00 $5,775.00

$51,200.00 $5,800.00$51,300.00 $5,825.00$51,400.00 $5,850.00$51,500.00 $5,875.00$51,600.00 $5,900.00$51,700.00 $5,925.00$51,800.00 $5,950.00$51,900.00 $5,975.00$52,000.00 $6,000.00$52,100.00 $6,025.00$52,200.00 $6,050.00$52,300.00 $6,075.00$52,400.00 $6,100.00$52,500.00 $6,125.00$52,600.00 $6,150.00$52,700.00 $6,175.00$52,800.00 $6,200.00$52,900.00 $6,225.00$53,000.00 $6,250.00$53,100.00 $6,275.00$53,200.00 $6,300.00$53,300.00 $6,325.00$53,400.00 $6,350.00$53,500.00 $6,375.00$53,600.00 $6,400.00$53,700.00 $6,425.00$53,800.00 $6,450.00$53,900.00 $6,475.00$54,000.00 $6,500.00$54,100.00 $6,525.00$54,200.00 $6,550.00$54,300.00 $6,575.00$54,400.00 $6,600.00$54,500.00 $6,625.00$54,600.00 $6,650.00$54,700.00 $6,675.00$54,800.00 $6,700.00$54,900.00 $6,725.00$55,000.00 $6,750.00

ANNUALLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 53

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$55,100.00 $6,775.00$55,200.00 $6,800.00$55,300.00 $6,825.00$55,400.00 $6,850.00$55,500.00 $6,875.00$55,600.00 $6,900.00$55,700.00 $6,925.00$55,800.00 $6,950.00$55,900.00 $6,975.00$56,000.00 $7,000.00$56,100.00 $7,025.00$56,200.00 $7,050.00$56,300.00 $7,075.00$56,400.00 $7,100.00$56,500.00 $7,125.00$56,600.00 $7,150.00$56,700.00 $7,175.00$56,800.00 $7,200.00$56,900.00 $7,225.00$57,000.00 $7,250.00$57,100.00 $7,275.00$57,200.00 $7,300.00$57,300.00 $7,325.00$57,400.00 $7,350.00$57,500.00 $7,375.00$57,600.00 $7,400.00$57,700.00 $7,425.00$57,800.00 $7,450.00$57,900.00 $7,475.00$58,000.00 $7,500.00$58,100.00 $7,525.00$58,200.00 $7,550.00$58,300.00 $7,575.00$58,400.00 $7,600.00$58,500.00 $7,625.00$58,600.00 $7,650.00$58,700.00 $7,675.00$58,800.00 $7,700.00$58,900.00 $7,725.00

$59,000.00 $7,750.00$59,100.00 $7,775.00$59,200.00 $7,800.00$59,300.00 $7,825.00$59,400.00 $7,850.00$59,500.00 $7,875.00$59,600.00 $7,900.00$59,700.00 $7,925.00$59,800.00 $7,950.00$59,900.00 $7,975.00$60,000.00 $8,000.00$60,100.00 $8,025.00$60,200.00 $8,050.00$60,300.00 $8,075.00$60,400.00 $8,100.00$60,500.00 $8,125.00$60,600.00 $8,150.00$60,700.00 $8,175.00$60,800.00 $8,200.00$60,900.00 $8,225.00$61,000.00 $8,250.00$61,100.00 $8,275.00$61,200.00 $8,300.00$61,300.00 $8,325.00$61,400.00 $8,350.00$61,500.00 $8,375.00$61,600.00 $8,400.00$61,700.00 $8,425.00$61,800.00 $8,450.00$61,900.00 $8,475.00$62,000.00 $8,500.00$62,100.00 $8,525.00$62,200.00 $8,550.00$62,300.00 $8,575.00$62,400.00 $8,600.00$62,500.00 $8,625.00$62,600.00 $8,650.00$62,700.00 $8,675.00$62,800.00 $8,700.00

$62,900.00 $8,725.00$63,000.00 $8,750.00$63,100.00 $8,775.00$63,200.00 $8,800.00$63,300.00 $8,825.00$63,400.00 $8,850.00$63,500.00 $8,875.00$63,600.00 $8,900.00$63,700.00 $8,925.00$63,800.00 $8,950.00$63,900.00 $8,975.00$64,000.00 $9,000.00$64,100.00 $9,025.00$64,200.00 $9,050.00$64,300.00 $9,075.00$64,400.00 $9,100.00$64,500.00 $9,125.00$64,600.00 $9,150.00$64,700.00 $9,175.00$64,800.00 $9,200.00$64,900.00 $9,225.00$65,000.00 $9,250.00$65,100.00 $9,275.00$65,200.00 $9,300.00$65,300.00 $9,325.00$65,400.00 $9,350.00$65,500.00 $9,375.00$65,600.00 $9,400.00$65,700.00 $9,425.00$65,800.00 $9,450.00$65,900.00 $9,475.00$66,000.00 $9,500.00$66,100.00 $9,525.00$66,200.00 $9,550.00$66,300.00 $9,575.00$66,400.00 $9,600.00$66,500.00 $9,625.00$66,600.00 $9,650.00$66,700.00 $9,675.00

ANNUALLY PAID EMPLOYEES

54 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$66,800.00 $9,700.00$66,900.00 $9,725.00$67,000.00 $9,750.00$67,100.00 $9,775.00$67,200.00 $9,800.00$67,300.00 $9,825.00$67,400.00 $9,850.00$67,500.00 $9,875.00$67,600.00 $9,900.00$67,700.00 $9,925.00$67,800.00 $9,950.00$67,900.00 $9,975.00$68,000.00 $10,000.00$68,100.00 $10,025.00$68,200.00 $10,050.00$68,300.00 $10,075.00$68,400.00 $10,100.00$68,500.00 $10,125.00$68,600.00 $10,150.00$68,700.00 $10,175.00$68,800.00 $10,200.00$68,900.00 $10,225.00$69,000.00 $10,250.00$69,100.00 $10,275.00$69,200.00 $10,300.00$69,300.00 $10,325.00$69,400.00 $10,350.00$69,500.00 $10,375.00$69,600.00 $10,400.00$69,700.00 $10,425.00$69,800.00 $10,450.00$69,900.00 $10,475.00$70,000.00 $10,500.00$70,100.00 $10,535.00$70,200.00 $10,570.00$70,300.00 $10,605.00$70,400.00 $10,640.00$70,500.00 $10,675.00$70,600.00 $10,710.00

$70,700.00 $10,745.00$70,800.00 $10,780.00$70,900.00 $10,815.00$71,000.00 $10,850.00$71,100.00 $10,885.00$71,200.00 $10,920.00$71,300.00 $10,955.00$71,400.00 $10,990.00$71,500.00 $11,025.00$71,600.00 $11,060.00$71,700.00 $11,095.00$71,800.00 $11,130.00$71,900.00 $11,165.00$72,000.00 $11,200.00$72,100.00 $11,235.00$72,200.00 $11,270.00$72,300.00 $11,305.00$72,400.00 $11,340.00$72,500.00 $11,375.00$72,600.00 $11,410.00$72,700.00 $11,445.00$72,800.00 $11,480.00$72,900.00 $11,515.00$73,000.00 $11,550.00$73,100.00 $11,585.00$73,200.00 $11,620.00$73,300.00 $11,655.00$73,400.00 $11,690.00$73,500.00 $11,725.00$73,600.00 $11,760.00$73,700.00 $11,795.00$73,800.00 $11,830.00$73,900.00 $11,865.00$74,000.00 $11,900.00$74,100.00 $11,935.00$74,200.00 $11,970.00$74,300.00 $12,005.00$74,400.00 $12,040.00$74,500.00 $12,075.00

$74,600.00 $12,110.00$74,700.00 $12,145.00$74,800.00 $12,180.00$74,900.00 $12,215.00$75,000.00 $12,250.00$75,100.00 $12,285.00$75,200.00 $12,320.00$75,300.00 $12,355.00$75,400.00 $12,390.00$75,500.00 $12,425.00$75,600.00 $12,460.00$75,700.00 $12,495.00$75,800.00 $12,530.00$75,900.00 $12,565.00$76,000.00 $12,600.00$76,100.00 $12,635.00$76,200.00 $12,670.00$76,300.00 $12,705.00$76,400.00 $12,740.00$76,500.00 $12,775.00$76,600.00 $12,810.00$76,700.00 $12,845.00$76,800.00 $12,880.00$76,900.00 $12,915.00$77,000.00 $12,950.00$77,100.00 $12,985.00$77,200.00 $13,020.00$77,300.00 $13,055.00$77,400.00 $13,090.00$77,500.00 $13,125.00$77,600.00 $13,160.00$77,700.00 $13,195.00$77,800.00 $13,230.00$77,900.00 $13,265.00$78,000.00 $13,300.00$78,100.00 $13,335.00$78,200.00 $13,370.00$78,300.00 $13,405.00$78,400.00 $13,440.00

ANNUALLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 55

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$78,500.00 $13,475.00$78,600.00 $13,510.00$78,700.00 $13,545.00$78,800.00 $13,580.00$78,900.00 $13,615.00$79,000.00 $13,650.00$79,100.00 $13,685.00$79,200.00 $13,720.00$79,300.00 $13,755.00$79,400.00 $13,790.00$79,500.00 $13,825.00$79,600.00 $13,860.00$79,700.00 $13,895.00$79,800.00 $13,930.00$79,900.00 $13,965.00$80,000.00 $14,000.00$80,100.00 $14,035.00$80,200.00 $14,070.00$80,300.00 $14,105.00$80,400.00 $14,140.00$80,500.00 $14,175.00$80,600.00 $14,210.00$80,700.00 $14,245.00$80,800.00 $14,280.00$80,900.00 $14,315.00$81,000.00 $14,350.00$81,100.00 $14,385.00$81,200.00 $14,420.00$81,300.00 $14,455.00$81,400.00 $14,490.00$81,500.00 $14,525.00$81,600.00 $14,560.00$81,700.00 $14,595.00$81,800.00 $14,630.00$81,900.00 $14,665.00$82,000.00 $14,700.00$82,100.00 $14,735.00$82,200.00 $14,770.00$82,300.00 $14,805.00

$82,400.00 $14,840.00$82,500.00 $14,875.00$82,600.00 $14,910.00$82,700.00 $14,945.00$82,800.00 $14,980.00$82,900.00 $15,015.00$83,000.00 $15,050.00$83,100.00 $15,085.00$83,200.00 $15,120.00$83,300.00 $15,155.00$83,400.00 $15,190.00$83,500.00 $15,225.00$83,600.00 $15,260.00$83,700.00 $15,295.00$83,800.00 $15,330.00$83,900.00 $15,365.00$84,000.00 $15,400.00$84,100.00 $15,435.00$84,200.00 $15,470.00$84,300.00 $15,505.00$84,400.00 $15,540.00$84,500.00 $15,575.00$84,600.00 $15,610.00$84,700.00 $15,645.00$84,800.00 $15,680.00$84,900.00 $15,715.00$85,000.00 $15,750.00$85,100.00 $15,785.00$85,200.00 $15,820.00$85,300.00 $15,855.00$85,400.00 $15,890.00$85,500.00 $15,925.00$85,600.00 $15,960.00$85,700.00 $15,995.00$85,800.00 $16,030.00$85,900.00 $16,065.00$86,000.00 $16,100.00$86,100.00 $16,135.00$86,200.00 $16,170.00

$86,300.00 $16,205.00$86,400.00 $16,240.00$86,500.00 $16,275.00$86,600.00 $16,310.00$86,700.00 $16,345.00$86,800.00 $16,380.00$86,900.00 $16,415.00$87,000.00 $16,450.00$87,100.00 $16,485.00$87,200.00 $16,520.00$87,300.00 $16,555.00$87,400.00 $16,590.00$87,500.00 $16,625.00$87,600.00 $16,660.00$87,700.00 $16,695.00$87,800.00 $16,730.00$87,900.00 $16,765.00$88,000.00 $16,800.00$88,100.00 $16,835.00$88,200.00 $16,870.00$88,300.00 $16,905.00$88,400.00 $16,940.00$88,500.00 $16,975.00$88,600.00 $17,010.00$88,700.00 $17,045.00$88,800.00 $17,080.00$88,900.00 $17,115.00$89,000.00 $17,150.00$89,100.00 $17,185.00$89,200.00 $17,220.00$89,300.00 $17,255.00$89,400.00 $17,290.00$89,500.00 $17,325.00$89,600.00 $17,360.00$89,700.00 $17,395.00$89,800.00 $17,430.00$89,900.00 $17,465.00$90,000.00 $17,500.00$90,100.00 $17,535.00

ANNUALLY PAID EMPLOYEES

56 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$90,200.00 $17,570.00$90,300.00 $17,605.00$90,400.00 $17,640.00$90,500.00 $17,675.00$90,600.00 $17,710.00$90,700.00 $17,745.00$90,800.00 $17,780.00$90,900.00 $17,815.00$91,000.00 $17,850.00$91,100.00 $17,885.00$91,200.00 $17,920.00$91,300.00 $17,955.00$91,400.00 $17,990.00$91,500.00 $18,025.00$91,600.00 $18,060.00$91,700.00 $18,095.00$91,800.00 $18,130.00$91,900.00 $18,165.00$92,000.00 $18,200.00$92,100.00 $18,235.00$92,200.00 $18,270.00$92,300.00 $18,305.00$92,400.00 $18,340.00$92,500.00 $18,375.00$92,600.00 $18,410.00$92,700.00 $18,445.00$92,800.00 $18,480.00$92,900.00 $18,515.00$93,000.00 $18,550.00$93,100.00 $18,585.00$93,200.00 $18,620.00$93,300.00 $18,655.00$93,400.00 $18,690.00$93,500.00 $18,725.00$93,600.00 $18,760.00$93,700.00 $18,795.00$93,800.00 $18,830.00$93,900.00 $18,865.00$94,000.00 $18,900.00

$94,100.00 $18,935.00$94,200.00 $18,970.00$94,300.00 $19,005.00$94,400.00 $19,040.00$94,500.00 $19,075.00$94,600.00 $19,110.00$94,700.00 $19,145.00$94,800.00 $19,180.00$94,900.00 $19,215.00$95,000.00 $19,250.00$95,100.00 $19,285.00$95,200.00 $19,320.00$95,300.00 $19,355.00$95,400.00 $19,390.00$95,500.00 $19,425.00$95,600.00 $19,460.00$95,700.00 $19,495.00$95,800.00 $19,530.00$95,900.00 $19,565.00$96,000.00 $19,600.00$96,100.00 $19,635.00$96,200.00 $19,670.00$96,300.00 $19,705.00$96,400.00 $19,740.00$96,500.00 $19,775.00$96,600.00 $19,810.00$96,700.00 $19,845.00$96,800.00 $19,880.00$96,900.00 $19,915.00$97,000.00 $19,950.00$97,100.00 $19,985.00$97,200.00 $20,020.00$97,300.00 $20,055.00$97,400.00 $20,090.00$97,500.00 $20,125.00$97,600.00 $20,160.00$97,700.00 $20,195.00$97,800.00 $20,230.00$97,900.00 $20,265.00

$98,000.00 $20,300.00$98,100.00 $20,335.00$98,200.00 $20,370.00$98,300.00 $20,405.00$98,400.00 $20,440.00$98,500.00 $20,475.00$98,600.00 $20,510.00$98,700.00 $20,545.00$98,800.00 $20,580.00$98,900.00 $20,615.00$99,000.00 $20,650.00$99,100.00 $20,685.00$99,200.00 $20,720.00$99,300.00 $20,755.00$99,400.00 $20,790.00$99,500.00 $20,825.00$99,600.00 $20,860.00$99,700.00 $20,895.00 $99,800.00 $20,930.00 $99,900.00 $20,965.00$100,000.00 $21,000.00$100,100.00 $21,035.00$100,200.00 $21,070.00$100,300.00 $21,105.00$100,400.00 $21,140.00$100,500.00 $21,175.00$100,600.00 $21,210.00$100,700.00 $21,245.00$100,800.00 $21,280.00$100,900.00 $21,315.00$101,000.00 $21,350.00$101,100.00 $21,385.00$101,200.00 $21,420.00$101,300.00 $21,455.00$101,400.00 $21,490.00$101,500.00 $21,525.00$101,600.00 $21,560.00$101,700.00 $21,595.00$101,800.00 $21,630.00

P.A.Y.E. Guide & Tax Tables 57

ANNUALLY PAID EMPLOYEES

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$101,900.00 $21,665.00$102,000.00 $21,700.00$102,100.00 $21,735.00$102,200.00 $21,770.00$102,300.00 $21,805.00$102,400.00 $21,840.00$102,500.00 $21,875.00$102,600.00 $21,910.00$102,700.00 $21,945.00$102,800.00 $21,980.00$102,900.00 $22,015.00$103,000.00 $22,050.00$103,100.00 $22,085.00$103,200.00 $22,120.00$103,300.00 $22,155.00$103,400.00 $22,190.00$103,500.00 $22,225.00$103,600.00 $22,260.00$103,700.00 $22,295.00$103,800.00 $22,330.00$103,900.00 $22,365.00$104,000.00 $22,400.00$104,100.00 $22,435.00$104,200.00 $22,470.00$104,300.00 $22,505.00$104,400.00 $22,540.00$104,500.00 $22,575.00$104,600.00 $22,610.00$104,700.00 $22,645.00$104,800.00 $22,680.00$104,900.00 $22,715.00$105,000.00 $22,750.00$105,100.00 $22,785.00$105,200.00 $22,820.00$105,300.00 $22,855.00$105,400.00 $22,890.00$105,500.00 $22,925.00$105,600.00 $22,960.00$105,700.00 $22,995.00

$105,800.00 $23,030.00$105,900.00 $23,065.00$106,000.00 $23,100.00$106,100.00 $23,135.00$106,200.00 $23,170.00$106,300.00 $23,205.00$106,400.00 $23,240.00$106,500.00 $23,275.00$106,600.00 $23,310.00$106,700.00 $23,345.00$106,800.00 $23,380.00$106,900.00 $23,415.00$107,000.00 $23,450.00$107,100.00 $23,485.00$107,200.00 $23,520.00$107,300.00 $23,555.00$107,400.00 $23,590.00$107,500.00 $23,625.00$107,600.00 $23,660.00$107,700.00 $23,695.00$107,800.00 $23,730.00$107,900.00 $23,765.00$108,000.00 $23,800.00$108,100.00 $23,835.00$108,200.00 $23,870.00$108,300.00 $23,905.00$108,400.00 $23,940.00$108,500.00 $23,975.00$108,600.00 $24,010.00$108,700.00 $24,045.00$108,800.00 $24,080.00$108,900.00 $24,115.00$109,000.00 $24,150.00$109,100.00 $24,185.00$109,200.00 $24,220.00$109,300.00 $24,255.00$109,400.00 $24,290.00$109,500.00 $24,325.00$109,600.00 $24,360.00

$109,700.00 $24,395.00$109,800.00 $24,430.00$109,900.00 $24,465.00$110,000.00 $24,500.00$110,100.00 $24,535.00$110,200.00 $24,570.00$110,300.00 $24,605.00$110,400.00 $24,640.00$110,500.00 $24,675.00$110,600.00 $24,710.00$110,700.00 $24,745.00$110,800.00 $24,780.00$110,900.00 $24,815.00$111,000.00 $24,850.00$111,100.00 $24,885.00$111,200.00 $24,920.00$111,300.00 $24,955.00$111,400.00 $24,990.00$111,500.00 $25,025.00$111,600.00 $25,060.00$111,700.00 $25,095.00$111,800.00 $25,130.00$111,900.00 $25,165.00$112,000.00 $25,200.00$112,100.00 $25,235.00$112,200.00 $25,270.00$112,300.00 $25,305.00$112,400.00 $25,340.00$112,500.00 $25,375.00$112,600.00 $25,410.00$112,700.00 $25,445.00$112,800.00 $25,480.00$112,900.00 $25,515.00$113,000.00 $25,550.00$113,100.00 $25,585.00$113,200.00 $25,620.00$113,300.00 $25,655.00$113,400.00 $25,690.00$113,500.00 $25,725.00

ANNUALLY PAID EMPLOYEES

58 P.A.Y.E. Guide & Tax Tables

Remuneration Tax Due Remuneration Tax Due Remuneration Tax Due

$113,600.00 $25,760.00$113,700.00 $25,795.00$113,800.00 $25,830.00$113,900.00 $25,865.00$114,000.00 $25,900.00$114,100.00 $25,935.00$114,200.00 $25,970.00$114,300.00 $26,005.00$114,400.00 $26,040.00$114,500.00 $26,075.00$114,600.00 $26,110.00$114,700.00 $26,145.00$114,800.00 $26,180.00$114,900.00 $26,215.00$115,000.00 $26,250.00$115,100.00 $26,285.00$115,200.00 $26,320.00$115,300.00 $26,355.00$115,400.00 $26,390.00$115,500.00 $26,425.00$115,600.00 $26,460.00$115,700.00 $26,495.00$115,800.00 $26,530.00$115,900.00 $26,565.00$116,000.00 $26,600.00$116,100.00 $26,635.00$116,200.00 $26,670.00$116,300.00 $26,705.00$116,400.00 $26,740.00$116,500.00 $26,775.00$116,600.00 $26,810.00$116,700.00 $26,845.00$116,800.00 $26,880.00$116,900.00 $26,915.00$117,000.00 $26,950.00$117,100.00 $26,985.00$117,200.00 $27,020.00$117,300.00 $27,055.00$117,400.00 $27,090.00

$117,500.00 $27,125.00$117,600.00 $27,160.00$117,700.00 $27,195.00$117,800.00 $27,230.00$117,900.00 $27,265.00$118,000.00 $27,300.00$118,100.00 $27,335.00$118,200.00 $27,370.00$118,300.00 $27,405.00$118,400.00 $27,440.00$118,500.00 $27,475.00$118,600.00 $27,510.00$118,700.00 $27,545.00$118,800.00 $27,580.00$118,900.00 $27,615.00$119,000.00 $27,650.00$119,100.00 $27,685.00$119,200.00 $27,720.00$119,300.00 $27,755.00$119,400.00 $27,790.00$119,500.00 $27,825.00$119,600.00 $27,860.00$119,700.00 $27,895.00$119,800.00 $27,930.00$119,900.00 $27,965.00$120,000.00 $28,000.00$120,100.00 $28,035.00$120,200.00 $28,070.00$120,300.00 $28,105.00$120,400.00 $28,140.00$120,500.00 $28,175.00$120,600.00 $28,210.00$120,700.00 $28,245.00$120,800.00 $28,280.00$120,900.00 $28,315.00$121,000.00 $28,350.00$121,100.00 $28,385.00$121,200.00 $28,420.00$121,300.00 $28,455.00

$121,400.00 $28,490.00$121,500.00 $28,525.00$121,600.00 $28,560.00$121,700.00 $28,595.00$121,800.00 $28,630.00$121,900.00 $28,665.00$122,000.00 $28,700.00$122,100.00 $28,735.00$122,200.00 $28,770.00$122,300.00 $28,805.00$122,400.00 $28,840.00$122,500.00 $28,875.00$122,600.00 $28,910.00$122,700.00 $28,945.00$122,800.00 $28,980.00$122,900.00 $29,015.00$123,000.00 $29,050.00$123,100.00 $29,085.00$123,200.00 $29,120.00$123,300.00 $29,155.00$123,400.00 $29,190.00$123,500.00 $29,225.00$123,600.00 $29,260.00$123,700.00 $29,295.00$123,800.00 $29,330.00$123,900.00 $29,365.00$124,000.00 $29,400.00

ANNUALLY PAID EMPLOYEES

P.A.Y.E. Guide & Tax Tables 59

PRINTED AT THE GOVERNMENT PRINTERY, ROSEAU, COMMONWEALTH OF DOMINICA