.

YOU WILL NEED

INFORMATION FOR EMPLOYERS

• A system of recording wages paid and tax deducted to employees. (e.g. Wage book)

• Booklet RM205 Combined VAT and PAYE deductions.

• Form RM101 Tax deduction certificates for employees.

• Weekly PAYE tax tables for residents and non-residents.

• PAYE Schedule from 1 January 2018

• Form RM 153 Secondary Tax Code Application

• Each new employee must complete the top portion of Form RM101.

• All employees are required to complete a form each year.

• The employee should select the relevant tax code as shown on Form RM101. P for Primary

income and S for Secondary Income.

• If an employee fails to complete Form RM101 or does not complete the form in full, the

employer shall enter the employee’s name and address and print “ND” on the form. ND

means no declaration. The PAYE deduction rate for ND is 30%.

• After 31 December each year or when the employee leaves his employment, the employer

shall complete the bottom portion of Form RM101 and give it to the employee

within 7 days of leaving his employment, or

by 31st January ƻŦ each year

• The employer must send the top portion of Form RM101 to Revenue Management Division

(RMD) together with the annual reconciliation statement Form RM106 by the омǎǘ WŀƴdzŀNJȅ ƻŦ

each year.

Compulsory • It is compulsory for all employers to deduct PAYE from wages, salary and other payments

made to employees.

TAX DEDUCTION CERTIFICATES AND TAX CODE

.

There are two tax codes:

Primary tax code (P) and

Secondary tax code (S)

The Primary Tax Code is used on the primary employment which is the main source of income or

the job that gives the most money. An employee can only have one P tax code at any one time

during the year. If the employee has several incomes, the main job uses the P tax code and the

other jobs use the S tax code.

The Secondary Tax Code is used on your secondary income which includes all part-time jobs.

There can be more than one S tax code at a time. If you have a full time job and two part-time

jobs, the full time job uses the primary tax code and the two part-time jobs would use the

secondary tax code.

There are four tax rates for the Secondary Tax Code (S):

17% for Annual Incomes less than or equal to $30,000

27% for Annual Incomes more than $30,000 but less than $80,000

30% for Annual Incomes more than $80,000

An individualised secondary tax rate calculated on application to RMD (refer below)

The employee must advise the employer which rate to use.

If the employees Annual Income exceed a marginal tax rate then part of the income will be at one

rate and the rest at a higher rate. For example, if the primary income is $25,000 and the

secondary income is $10,000, the first $30,000 is on 17%, and the remaining $5,000 is on 27%.

In this instance, the employee should contact RMD to fill out Form RM 153 Secondary Tax Code

Application and to work out the secondary rate. The employee will need to estimate his annual

incomes from all sources for us to be able to calculate his/her tax rate.

TAX CODE

INDIVIDUALISED SECONDARY TAX CODE

.

Primary income (tax code P) with basic weekly wage $278.47plus overtime $25.98

Basic weekly wage $ 278.47

Plus overtime

Gross weekly amount $ 304.45

$ 25.98

PAYE Tax to be deducted based on $305.00 (rounded up to nearest $)1

Net payment to employee

$ 15.89

$288.56

Primary income (tax code P) with basic fortnight wage $879.23 plus overtime $93.00

Calculations is the same as the weekly wage but the Gross Fortnight wage is divided by 2 to arrive at

the gross weekly wage and look up the correct tax deduction from the PAYE Schedule, then double to

get the correct PAYE for the fortnight.

Basic fortnightly wage $ 879.23

Plus overtime $ 93.00

Gross fortnightly amount $ 972.23

Converting to weekly wage to get the correct PAYE

Divide by 2 to get the Gross weekly amount $486.12

Weekly PAYE to be deducted based on $487.00 (rounded up to nearest $) $ 46.83

Converting back to fortnightly wage

Multiply weekly PAYE by 2 to arrive at the fortnightly tax $ 93.66

Net payment to employe $ 878.57

1. Take the gross monthly wage.

2. If an “S” tax code multiply the gross monthly wage by the rate advised by either the employee

or by Revenue Management. This is the tax to be deducted.

3. If a “P” tax code applies, the gross monthly wage to be taxed should be multiplied by 12 to

arrive at the gross annual wage.

4. Use the tax rates below to arrive at the net annual tax on gross annual income.

5. Divide the net annual tax by 12 to arrive at the monthly PAYE to be deducted.

1 Tax amount can be obtained from the PAYE schedule

WEEKLY

FORNIGHTLY

HOW TO CALCULATE TAX DEDUCTIONS FOR WAGES PAID TO EMPLOYEES

MONTHLY

0 – 11,000

Gross Annual Income

No tax to be deducted 2

11,001 – 30,000 17 %

30,001 – 80,000 27%

80,001 – 30%

Example 1 “P” tax code

Basic monthly wage $ 1,800.00

Multiply by 12 to arrive at the gross annual wage $ 21,600.00

Annual tax on this income (using the above tax rates)

$ 1,802.00

Calculating Annual Tax on Gross Annual Income $ 21,600

0 – 11,000 No tax

$21,600 – $11,000 = $10,600 multiplied by 17% $ 1,802.00

Divide by 12 to arrive at the monthly PAYE $ 150.17

Net payment to the employee $1,649.83

2 Tax threshold is $11,000

ANNUAL INCOME TAX RATES FROM 1 JANUARY 2018

No tax on weekly incomes below......... $212 PAYE SCHEDULE FROM 1 JANUARY 2018

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

212 280 348 416 484 552 620

213 281 349 417 485 553 621

214 282 350 418 486 554 622

215 283 351 419 487 555 623

216 284 352 420 488 556 624

217 285 353 421 489 557 625

218 286 354 422 490 558 626

219 287 355 423 491 559 627

220 288 356 424 492 560 628

221 289 357 425 493 561 629

222 290 358 426 494 562 630

223 291 359 427 495 563 631

224 292 360 428 496 564 632

225 293 361 429 497 565 633

226 294 362 430 498 566 634

227 295 363 431 499 567 635

228 296 364 432 500 568 636

229 297 365 433 501 569 637

230 298 366 434 502 570 638

231 299 367 435 503 571 639

232 300 368 436 504 572 640

233 301 369 437 505 573 641

234 302 370 438 506 574 642

235 303 371 439 507 575 643

236 304 372 440 508 576 644

237 305 373 441 509 577 645

238 306 374 442 510 578 646

239 307 375 443 511 579 647

240 308 376 444 512 580 648

241 309 377 445 513 581 649

242 310 378 446 514 582 650

243 311 379 447 515 583 651

244 312 380 448 516 584 652

245 313 381 449 517 585 653

246 314 382 450 518 586 654

247 315 383 451 519 587 655

248 316 384 452 520 588 656

249 317 385 453 521 589 657

250 318 386 454 522 590 658

251 319 387 455 523 591 659

252 320 388 456 524 592 660

253 321 389 457 525 593 661

254 322 390 458 526 594 662

255 323 391 459 527 595 663

256 324 392 460 528 596 664

257 325 393 461 529 597 665

258 326 394 462 530 598 666

259 327 395 463 531 599 667

260 328 396 464 532 600 668

261 329 397 465 533 601 669

262 330 398 466 534 602 670

263 331 399 467 535 603 671

264 332 400 468 536 604 672

265 333 401 469 537 605 673

266 334 402 470 538 606 674

267 335 403 471 539 607 675

268 336 404 472 540 608 676

269 337 405 473 541 609 677

270 338 406 474 542 610 678

271 339 407 475 543 611 679

272 340 408 476 544 612 680

273 341 409 477 545 613 681

274 342 410 478 546 614 682

275 343 411 479 547 615 683

276 344 412 480 548 616 684

277 345 413 481 549 617 685

278 346 414 482 550 618 686

279 347 415 483 551 619 687

73.75

0.25 11.81 23.37 34.93 46.49 58.05 74.02

0.08 11.64 23.20 34.76 46.32 57.88

74.83

0.93 12.49 24.05 35.61 47.17 58.73 75.10

0.76 12.32 23.88 35.44 47.00 58.56

74.29

0.59 12.15 23.71 35.27 46.83 58.39 74.56

0.42 11.98 23.54 35.10 46.66 58.22

75.91

1.61 13.17 24.73 36.29 47.85 59.41 76.18

1.44 13.00 24.56 36.12 47.68 59.24

75.37

1.27 12.83 24.39 35.95 47.51 59.07 75.64

1.10 12.66 24.22 35.78 47.34 58.90

76.99

2.29 13.85 25.41 36.97 48.53 60.09 77.26

2.12 13.68 25.24 36.80 48.36 59.92

76.45

1.95 13.51 25.07 36.63 48.19 59.75 76.72

1.78 13.34 24.90 36.46 48.02 59.58

78.07

2.97 14.53 26.09 37.65 49.21 60.77 78.34

2.80 14.36 25.92 37.48 49.04 60.60

77.53

2.63 14.19 25.75 37.31 48.87 60.43 77.80

2.46 14.02 25.58 37.14 48.70 60.26

79.15

3.65 15.21 26.77 38.33 49.89 61.45 79.42

3.48 15.04 26.60 38.16 49.72 61.28

78.61

3.31 14.87 26.43 37.99 49.55 61.11 78.88

3.14 14.70 26.26 37.82 49.38 60.94

80.23

4.33 15.89 27.45 39.01 50.57 62.14 80.50

4.16 15.72 27.28 38.84 50.40 61.96

79.69

3.99 15.55 27.11 38.67 50.23 61.79 79.96

3.82 15.38 26.94 38.50 50.06 61.62

81.31

5.01 16.57 28.13 39.69 51.25 63.22 81.58

4.84 16.40 27.96 39.52 51.08 62.95

80.77

4.67 16.23 27.79 39.35 50.91 62.68 81.04

4.50 16.06 27.62 39.18 50.74 62.41

82.39

5.69 17.25 28.81 40.37 51.93 64.30 82.66

5.52 17.08 28.64 40.20 51.76 64.03

81.85

5.35 16.91 28.47 40.03 51.59 63.76 82.12

5.18 16.74 28.30 39.86 51.42 63.49

83.47

6.37 17.93 29.49 41.05 52.61 65.38 83.74

6.20 17.76 29.32 40.88 52.44 65.11

82.93

6.03 17.59 29.15 40.71 52.27 64.84 83.20

5.86 17.42 28.98 40.54 52.10 64.57

84.55

7.05 18.61 30.17 41.73 53.29 66.46 84.82

6.88 18.44 30.00 41.56 53.12 66.19

84.01

6.71 18.27 29.83 41.39 52.95 65.92 84.28

6.54 18.10 29.66 41.22 52.78 65.65

85.63

7.73 19.29 30.85 42.41 53.97 67.54 85.90

7.56 19.12 30.68 42.24 53.80 67.27

85.09

7.39 18.95 30.51 42.07 53.63 67.00 85.36

7.22 18.78 30.34 41.90 53.46 66.73

86.71

8.41 19.97 31.53 43.09 54.65 68.62 86.98

8.24 19.80 31.36 42.92 54.48 68.35

86.17

8.07 19.63 31.19 42.75 54.31 68.08 86.44

7.90 19.46 31.02 42.58 54.14 67.81

87.79

9.09 20.65 32.21 43.77 55.33 69.70 88.06

8.92 20.48 32.04 43.60 55.16 69.43

87.25

8.75 20.31 31.87 43.43 54.99 69.16 87.52

8.58 20.14 31.70 43.26 54.82 68.89

88.87

9.77 21.33 32.89 44.45 56.01 70.78 89.14

9.60 21.16 32.72 44.28 55.84 70.51

88.33

9.43 20.99 32.55 44.11 55.67 70.24 88.60

9.26 20.82 32.38 43.94 55.50 69.97

89.95

10.45 22.01 33.57 45.13 56.69 71.86 90.22

10.28 21.84 33.40 44.96 56.52 71.59

89.41

10.11 21.67 33.23 44.79 56.35 71.32 89.68

9.94 21.50 33.06 44.62 56.18 71.05

91.03

11.13 22.69 34.25 45.81 57.37 72.94 91.30

10.96 22.52 34.08 45.64 57.20 72.67

90.49

10.79 22.35 33.91 45.47 57.03 72.40 90.76

10.62 22.18 33.74 45.30 56.86 72.13

91.57

11.47 23.03 34.59 46.15 57.71 73.48 91.84

11.30 22.86 34.42 45.98 57.54 73.21

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

688 757 826 895 964 1033 1102

689 758 827 896 965 1034 1103

690 759 828 897 966 1035 1104

691 760 829 898 967 1036 1105

692 761 830 899 968 1037 1106

693 762 831 900 969 1038 1107

694 763 832 901 970 1039 1108

695 764 833 902 971 1040 1109

696 765 834 903 972 1041 1110

697 766 835 904 973 1042 1111

698 767 836 905 974 1043 1112

699 768 837 906 975 1044 1113

700 769 838 907 976 1045 1114

701 770 839 908 977 1046 1115

702 771 840 909 978 1047 1116

703 772 841 910 979 1048 1117

704 773 842 911 980 1049 1118

705 774 843 912 981 1050 1119

706 775 844 913 982 1051 1120

707 776 845 914 983 1052 1121

708 777 846 915 984 1053 1122

709 778 847 916 985 1054 1123

710 779 848 917 986 1055 1124

711 780 849 918 987 1056 1125

712 781 850 919 988 1057 1126

713 782 851 920 989 1058 1127

714 783 852 921 990 1059 1128

715 784 853 922 991 1060 1129

716 785 854 923 992 1061 1130

717 786 855 924 993 1062 1131

718 787 856 925 994 1063 1132

719 788 857 926 995 1064 1133

720 789 858 927 996 1065 1134

721 790 859 928 997 1066 1135

722 791 860 929 998 1067 1136

723 792 861 930 999 1068 1137

724 793 862 931 1000 1069 1138

725 794 863 932 1001 1070 1139

726 795 864 933 1002 1071 1140

727 796 865 934 1003 1072 1141

728 797 866 935 1004 1073 1142

729 798 867 936 1005 1074 1143

730 799 868 937 1006 1075 1144

731 800 869 938 1007 1076 1145

732 801 870 939 1008 1077 1146

733 802 871 940 1009 1078 1147

734 803 872 941 1010 1079 1148

735 804 873 942 1011 1080 1149

736 805 874 943 1012 1081 1150

737 806 875 944 1013 1082 1151

738 807 876 945 1014 1083 1152

739 808 877 946 1015 1084 1153

740 809 878 947 1016 1085 1154

741 810 879 948 1017 1086 1155

742 811 880 949 1018 1087 1156

743 812 881 950 1019 1088 1157

744 813 882 951 1020 1089 1158

745 814 883 952 1021 1090 1159

746 815 884 953 1022 1091 1160

747 816 885 954 1023 1092 1161

748 817 886 955 1024 1093 1162

749 818 887 956 1025 1094 1163

750 819 888 957 1026 1095 1164

751 820 889 958 1027 1096 1165

752 821 890 959 1028 1097 1166

753 822 891 960 1029 1098 1167

754 823 892 961 1030 1099 1168

755 824 893 962 1031 1100 1169

756 825 894 963 1032 1101 1170

92.11 110.74 129.37 148.00 166.63

204.43

92.92 111.55 130.18 148.81 167.44 186.07 204.70

92.65 111.28 129.91 148.54 167.17 185.80

185.26 203.89

92.38 111.01 129.64 148.27 166.90 185.53 204.16

205.51

94.00 112.63 131.26 149.89 168.52 187.15 205.78

93.73 112.36 130.99 149.62 168.25 186.88

204.97

93.46 112.09 130.72 149.35 167.98 186.61 205.24

93.19 111.82 130.45 149.08 167.71 186.34

206.59

95.08 113.71 132.34 150.97 169.60 188.23 206.86

94.81 113.44 132.07 150.70 169.33 187.96

206.05

94.54 113.17 131.80 150.43 169.06 187.69 206.32

94.27 112.90 131.53 150.16 168.79 187.42

207.67

96.16 114.79 133.42 152.05 170.68 189.31 207.94

95.89 114.52 133.15 151.78 170.41 189.04

207.13

95.62 114.25 132.88 151.51 170.14 188.77 207.40

95.35 113.98 132.61 151.24 169.87 188.50

208.75

97.24 115.87 134.50 153.13 171.76 190.39 209.02

96.97 115.60 134.23 152.86 171.49 190.12

208.21

96.70 115.33 133.96 152.59 171.22 189.85 208.48

96.43 115.06 133.69 152.32 170.95 189.58

209.83

98.32 116.95 135.58 154.21 172.84 191.47 210.10

98.05 116.68 135.31 153.94 172.57 191.20

209.29

97.78 116.41 135.04 153.67 172.30 190.93 209.56

97.51 116.14 134.77 153.40 172.03 190.66

210.91

99.40 118.03 136.66 155.29 173.92 192.55 211.18

99.13 117.76 136.39 155.02 173.65 192.28

210.37

98.86 117.49 136.12 154.75 173.38 192.01 210.64

98.59 117.22 135.85 154.48 173.11 191.74

211.99

100.48 119.11 137.74 156.37 175.00 193.63 212.26

100.21 118.84 137.47 156.10 174.73 193.36

211.45

99.94 118.57 137.20 155.83 174.46 193.09 211.72

99.67 118.30 136.93 155.56 174.19 192.82

213.07

101.56 120.19 138.82 157.45 176.08 194.71 213.34

101.29 119.92 138.55 157.18 175.81 194.44

212.53

101.02 119.65 138.28 156.91 175.54 194.17 212.80

100.75 119.38 138.01 156.64 175.27 193.90

214.15

102.64 121.27 139.90 158.53 177.16 195.79 214.42

102.37 121.00 139.63 158.26 176.89 195.52

213.61

102.10 120.73 139.36 157.99 176.62 195.25 213.88

101.83 120.46 139.09 157.72 176.35 194.98

215.23

103.72 122.35 140.98 159.61 178.24 196.87 215.50

103.45 122.08 140.71 159.34 177.97 196.60

214.69

103.18 121.81 140.44 159.07 177.70 196.33 214.96

102.91 121.54 140.17 158.80 177.43 196.06

216.31

104.80 123.43 142.06 160.69 179.32 197.95 216.58

104.53 123.16 141.79 160.42 179.05 197.68

215.77

104.26 122.89 141.52 160.15 178.78 197.41 216.04

103.99 122.62 141.25 159.88 178.51 197.14

217.39

105.88 124.51 143.14 161.77 180.40 199.03 217.66

105.61 124.24 142.87 161.50 180.13 198.76

216.85

105.34 123.97 142.60 161.23 179.86 198.49 217.12

105.07 123.70 142.33 160.96 179.59 198.22

218.47

106.96 125.59 144.22 162.85 181.48 200.11 218.74

106.69 125.32 143.95 162.58 181.21 199.84

217.93

106.42 125.05 143.68 162.31 180.94 199.57 218.20

106.15 124.78 143.41 162.04 180.67 199.30

219.55

108.04 126.67 145.30 163.93 182.56 201.19 219.82

107.77 126.40 145.03 163.66 182.29 200.92

219.01

107.50 126.13 144.76 163.39 182.02 200.65 219.28

107.23 125.86 144.49 163.12 181.75 200.38

220.63

109.12 127.75 146.38 165.01 183.64 202.27 220.90

108.85 127.48 146.11 164.74 183.37 202.00

220.09

108.58 127.21 145.84 164.47 183.10 201.73 220.36

108.31 126.94 145.57 164.20 182.83 201.46

221.71

110.20 128.83 147.46 166.09 184.72 203.35 221.98

109.93 128.56 147.19 165.82 184.45 203.08

221.17

109.66 128.29 146.92 165.55 184.18 202.81 221.44

109.39 128.02 146.65 165.28 183.91 202.54

222.25 110.47 129.10 147.73 166.36 184.99 203.62

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

1171 1240 1309 1378 1447 1516 1585

1172 1241 1310 1379 1448 1517 1586

1173 1242 1311 1380 1449 1518 1587

1174 1243 1312 1381 1450 1519 1588

1175 1244 1313 1382 1451 1520 1589

1176 1245 1314 1383 1452 1521 1590

1177 1246 1315 1384 1453 1522 1591

1178 1247 1316 1385 1454 1523 1592

1179 1248 1317 1386 1455 1524 1593

1180 1249 1318 1387 1456 1525 1594

1181 1250 1319 1388 1457 1526 1595

1182 1251 1320 1389 1458 1527 1596

1183 1252 1321 1390 1459 1528 1597

1184 1253 1322 1391 1460 1529 1598

1185 1254 1323 1392 1461 1530 1599

1186 1255 1324 1393 1462 1531 1600

1187 1256 1325 1394 1463 1532 1601

1188 1257 1326 1395 1464 1533 1602

1189 1258 1327 1396 1465 1534 1603

1190 1259 1328 1397 1466 1535 1604

1191 1260 1329 1398 1467 1536 1605

1192 1261 1330 1399 1468 1537 1606

1193 1262 1331 1400 1469 1538 1607

1194 1263 1332 1401 1470 1539 1608

1195 1264 1333 1402 1471 1540 1609

1196 1265 1334 1403 1472 1541 1610

1197 1266 1335 1404 1473 1542 1611

1198 1267 1336 1405 1474 1543 1612

1199 1268 1337 1406 1475 1544 1613

1200 1269 1338 1407 1476 1545 1614

1201 1270 1339 1408 1477 1546 1615

1202 1271 1340 1409 1478 1547 1616

1203 1272 1341 1410 1479 1548 1617

1204 1273 1342 1411 1480 1549 1618

1205 1274 1343 1412 1481 1550 1619

1206 1275 1344 1413 1482 1551 1620

1207 1276 1345 1414 1483 1552 1621

1208 1277 1346 1415 1484 1553 1622

1209 1278 1347 1416 1485 1554 1623

1210 1279 1348 1417 1486 1555 1624

1211 1280 1349 1418 1487 1556 1625

1212 1281 1350 1419 1488 1557 1626

1213 1282 1351 1420 1489 1558 1627

1214 1283 1352 1421 1490 1559 1628

1215 1284 1353 1422 1491 1560 1629

1216 1285 1354 1423 1492 1561 1630

1217 1286 1355 1424 1493 1562 1631

1218 1287 1356 1425 1494 1563 1632

1219 1288 1357 1426 1495 1564 1633

1220 1289 1358 1427 1496 1565 1634

1221 1290 1359 1428 1497 1566 1635

1222 1291 1360 1429 1498 1567 1636

1223 1292 1361 1430 1499 1568 1637

1224 1293 1362 1431 1500 1569 1638

1225 1294 1363 1432 1501 1570 1639

1226 1295 1364 1433 1502 1571 1640

1227 1296 1365 1434 1503 1572 1641

1228 1297 1366 1435 1504 1573 1642

1229 1298 1367 1436 1505 1574 1643

1230 1299 1368 1437 1506 1575 1644

1231 1300 1369 1438 1507 1576 1645

1232 1301 1370 1439 1508 1577 1646

1233 1302 1371 1440 1509 1578 1647

1234 1303 1372 1441 1510 1579 1648

1235 1304 1373 1442 1511 1580 1649

1236 1305 1374 1443 1512 1581 1650

1237 1306 1375 1444 1513 1582 1651

1238 1307 1376 1445 1514 1583 1652

1239 1308 1377 1446 1515 1584 1653

222.52 241.15 259.78 278.41

336.29

223.33 241.96 260.59 279.22 297.85 316.48 336.59

223.06 241.69 260.32 278.95 297.58 316.21

297.04 315.67 335.69

222.79 241.42 260.05 278.68 297.31 315.94 335.99

337.49

224.41 243.04 261.67 280.30 298.93 317.56 337.79

224.14 242.77 261.40 280.03 298.66 317.29

336.89

223.87 242.50 261.13 279.76 298.39 317.02 337.19

223.60 242.23 260.86 279.49 298.12 316.75

338.69

225.49 244.12 262.75 281.38 300.01 318.64 338.99

225.22 243.85 262.48 281.11 299.74 318.37

338.09

224.95 243.58 262.21 280.84 299.47 318.10 338.39

224.68 243.31 261.94 280.57 299.20 317.83

339.89

226.57 245.20 263.83 282.46 301.09 319.72 340.19

226.30 244.93 263.56 282.19 300.82 319.45

339.29

226.03 244.66 263.29 281.92 300.55 319.18 339.59

225.76 244.39 263.02 281.65 300.28 318.91

341.09

227.65 246.28 264.91 283.54 302.17 320.80 341.39

227.38 246.01 264.64 283.27 301.90 320.53

340.49

227.11 245.74 264.37 283.00 301.63 320.26 340.79

226.84 245.47 264.10 282.73 301.36 319.99

342.29

228.73 247.36 265.99 284.62 303.25 321.89 342.59

228.46 247.09 265.72 284.35 302.98 321.61

341.69

228.19 246.82 265.45 284.08 302.71 321.34 341.99

227.92 246.55 265.18 283.81 302.44 321.07

343.49

229.81 248.44 267.07 285.70 304.33 323.09 343.79

229.54 248.17 266.80 285.43 304.06 322.79

342.89

229.27 247.90 266.53 285.16 303.79 322.49 343.19

229.00 247.63 266.26 284.89 303.52 322.19

344.69

230.89 249.52 268.15 286.78 305.41 324.29 344.99

230.62 249.25 267.88 286.51 305.14 323.99

344.09

230.35 248.98 267.61 286.24 304.87 323.69 344.39

230.08 248.71 267.34 285.97 304.60 323.39

345.89

231.97 250.60 269.23 287.86 306.49 325.49 346.19

231.70 250.33 268.96 287.59 306.22 325.19

345.29

231.43 250.06 268.69 287.32 305.95 324.89 345.59

231.16 249.79 268.42 287.05 305.68 324.59

347.09

233.05 251.68 270.31 288.94 307.57 326.69 347.39

232.78 251.41 270.04 288.67 307.30 326.39

346.49

232.51 251.14 269.77 288.40 307.03 326.09 346.79

232.24 250.87 269.50 288.13 306.76 325.79

348.29

234.13 252.76 271.39 290.02 308.65 327.89 348.59

233.86 252.49 271.12 289.75 308.38 327.59

347.69

233.59 252.22 270.85 289.48 308.11 327.29 347.99

233.32 251.95 270.58 289.21 307.84 326.99

349.49

235.21 253.84 272.47 291.10 309.73 329.09 349.79

234.94 253.57 272.20 290.83 309.46 328.79

348.89

234.67 253.30 271.93 290.56 309.19 328.49 349.19

234.40 253.03 271.66 290.29 308.92 328.19

350.69

236.29 254.92 273.55 292.18 310.81 330.29 350.99

236.02 254.65 273.28 291.91 310.54 329.99

350.09

235.75 254.38 273.01 291.64 310.27 329.69 350.39

235.48 254.11 272.74 291.37 310.00 329.39

351.89

237.37 256.00 274.63 293.26 311.89 331.49 352.19

237.10 255.73 274.36 292.99 311.62 331.19

351.29

236.83 255.46 274.09 292.72 311.35 330.89 351.59

236.56 255.19 273.82 292.45 311.08 330.59

353.09

238.45 257.08 275.71 294.34 312.97 332.69 353.39

238.18 256.81 275.44 294.07 312.70 332.39

352.49

237.91 256.54 275.17 293.80 312.43 332.09 352.79

237.64 256.27 274.90 293.53 312.16 331.79

354.29

239.53 258.16 276.79 295.42 314.05 333.89 354.59

239.26 257.89 276.52 295.15 313.78 333.59

353.69

238.99 257.62 276.25 294.88 313.51 333.29 353.99

238.72 257.35 275.98 294.61 313.24 332.99

355.49

240.61 259.24 277.87 296.50 315.13 335.09 355.79

240.34 258.97 277.60 296.23 314.86 334.79

354.89

240.07 258.70 277.33 295.96 314.59 334.49 355.19

239.80 258.43 277.06 295.69 314.32 334.19

356.09 240.88 259.51 278.14 296.77 315.40 335.39

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

Weekly

Income Tax

1654 1724 1794 1864 1934

1655 1725 1795 1865 1935

1656 1726 1796 1866 1936

1657 1727 1797 1867 1937

1658 1728 1798 1868 1938

1659 1729 1799 1869 1939

1660 1730 1800 1870 1940

1661 1731 1801 1871 1941

1662 1732 1802 1872 1942

1663 1733 1803 1873 1943

1664 1734 1804 1874 1944

1665 1735 1805 1875 1945

1666 1736 1806 1876 1946

1667 1737 1807 1877 1947

1668 1738 1808 1878 1948

1669 1739 1809 1879 1949

1670 1740 1810 1880 1950

1671 1741 1811 1881 1951

1672 1742 1812 1882 1952

1673 1743 1813 1883 1953

1674 1744 1814 1884 1954

1675 1745 1815 1885 1955

1676 1746 1816 1886 1956

1677 1747 1817 1887 1957

1678 1748 1818 1888 1958

1679 1749 1819 1889 1959

1680 1750 1820 1890 1960

1681 1751 1821 1891 1961

1682 1752 1822 1892 1962

1683 1753 1823 1893 1963

1684 1754 1824 1894 1964

1685 1755 1825 1895 1965

1686 1756 1826 1896 1966

1687 1757 1827 1897 1967

1688 1758 1828 1898 1968

1689 1759 1829 1899 1969

1690 1760 1830 1900 1970

1691 1761 1831 1901 1971

1692 1762 1832 1902 1972

1693 1763 1833 1903 1973

1694 1764 1834 1904 1974

1695 1765 1835 1905 1975

1696 1766 1836 1906 1976

1697 1767 1837 1907 1977

1698 1768 1838 1908 1978

1699 1769 1839 1909 1979

1700 1770 1840 1910 1980

1701 1771 1841 1911 1981

1702 1772 1842 1912 1982

1703 1773 1843 1913 1983

1704 1774 1844 1914 1984

1705 1775 1845 1915 1985

1706 1776 1846 1916 1986

1707 1777 1847 1917 1987

1708 1778 1848 1918 1988

1709 1779 1849 1919 1989

1710 1780 1850 1920 1990

1711 1781 1851 1921 1991

1712 1782 1852 1922 1992

1713 1783 1853 1923 1993

1714 1784 1854 1924 1994

1715 1785 1855 1925 1995

1716 1786 1856 1926 1996

1717 1787 1857 1927 1997

1718 1788 1858 1928 1998

1719 1789 1859 1929 1999

1720 1790 1860 1930 2000

1721 1791 1861 1931

1722 1792 1862 1932

1723 1793 1863 1933

440.39

356.69 377.69 398.69 419.69 440.69

356.39 377.39 398.39 419.39

357.89 378.89 399.89 420.89 441.89

357.59 378.59 399.59 420.59 441.59

357.29 378.29 399.29 420.29 441.29

356.99 377.99 398.99 419.99 440.99

359.09 380.09 401.09 422.09 443.09

358.79 379.79 400.79 421.79 442.79

358.49 379.49 400.49 421.49 442.49

358.19 379.19 400.19 421.19 442.19

360.29 381.29 402.29 423.29 444.29

359.99 380.99 401.99 422.99 443.99

359.69 380.69 401.69 422.69 443.69

359.39 380.39 401.39 422.39 443.39

361.49 382.49 403.49 424.49 445.49

361.19 382.19 403.19 424.19 445.19

360.89 381.89 402.89 423.89 444.89

360.59 381.59 402.59 423.59 444.59

362.69 383.69 404.69 425.69 446.69

362.39 383.39 404.39 425.39 446.39

362.09 383.09 404.09 425.09 446.09

361.79 382.79 403.79 424.79 445.79

363.89 384.89 405.89 426.89 447.89

363.59 384.59 405.59 426.59 447.59

363.29 384.29 405.29 426.29 447.29

362.99 383.99 404.99 425.99 446.99

365.09 386.09 407.09 428.09 449.09

364.79 385.79 406.79 427.79 448.79

364.49 385.49 406.49 427.49 448.49

364.19 385.19 406.19 427.19 448.19

366.29 387.29 408.29 429.29 450.29

365.99 386.99 407.99 428.99 449.99

365.69 386.69 407.69 428.69 449.69

365.39 386.39 407.39 428.39 449.39

367.49 388.49 409.49 430.49 451.49

367.19 388.19 409.19 430.19 451.19

366.89 387.89 408.89 429.89 450.89

366.59 387.59 408.59 429.59 450.59

368.69 389.69 410.69 431.69 452.69

368.39 389.39 410.39 431.39 452.39

368.09 389.09 410.09 431.09 452.09

367.79 388.79 409.79 430.79 451.79

369.89 390.89 411.89 432.89 453.89

369.59 390.59 411.59 432.59 453.59

369.29 390.29 411.29 432.29 453.29

368.99 389.99 410.99 431.99 452.99

371.09 392.09 413.09 434.09 455.09

370.79 391.79 412.79 433.79 454.79

370.49 391.49 412.49 433.49 454.49

370.19 391.19 412.19 433.19 454.19

372.29 393.29 414.29 435.29 456.29

371.99 392.99 413.99 434.99 455.99

371.69 392.69 413.69 434.69 455.69

371.39 392.39 413.39 434.39 455.39

373.49 394.49 415.49 436.49 457.49

373.19 394.19 415.19 436.19 457.19

372.89 393.89 414.89 435.89 456.89

372.59 393.59 414.59 435.59 456.59

374.69 395.69 416.69 437.69 458.69

374.39 395.39 416.39 437.39 458.39

374.09 395.09 416.09 437.09 458.09

373.79 394.79 415.79 436.79 457.79

375.89 396.89 417.89 438.89 459.89

375.59 396.59 417.59 438.59 459.59

375.29 396.29 417.29 438.29 459.29

374.99 395.99 416.99 437.99 458.99

376.79 397.79 418.79 439.79 For every dollar paid over $2,000,

the tax to be deducted is 30 cents.377.09 398.09 419.09 440.09

376.49 397.49 418.49 439.49

376.19 397.19 418.19 439.19 460.19