Step 1 – Determine gross income in the pay period
Employer must add all remuneration in cash and benefits-in-kind to determine gross pay in the period. This is determined on a pay period basis based on when the payment was made rather than when it was enjoyed.
Step 2 – Make allowable deductions
Employers must deduct from gross pay allowable
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Web page updated on 17 Mar 2025 16:06