116. Application of income tax tables

The amount of income tax to be deducted by an employer for any year of assessment in terms of section 114, shall be in accordance with the income tax tables specified by the Commissioner-General and applicable to that year of assessment.

Income tax shall be deducted in respect of a pay period in accordance with the income tax table applicable to regular profits from employment from the remuneration for such pay period of every employee in respect of regular profits from employment, and all such profits in respect of a pay period shall be aggregated and be deemed to be one payment for the purposes of the application of the income tax table.

Income tax shall be deducted in respect of such profits from employment as are referred to in paragraph (c) of subsection (1) of section 4, in accordance with the income tax table applicable to such profits.

Income tax shall be deducted in respect of such profits from employment as are received by the employee by way of bonus, commission or any other benefits of a similar character, in accordance with the income tax table applicable to such profits.

Where the income tax tables are altered, the income tax tables as altered shall be applied from the pay period following the date on which the altered income tax tables take effect.

Where any profits from employment are not paid but are credited or applied to the account or benefit of an employee or to the account or benefit or any other person on behalf of an employee, such profits shall be deemed to be paid to such employee when they are so credited or applied.

Where the remuneration of an employee is not paid monthly, the aggregate of the payments made in each calendar month shall be deemed to be a monthly payment, and such employee shall be deemed to be an employee to whom remuneration is paid monthly and the deduction of income tax appropriate to such monthly payment may be made from any one or more of the payments made during the month:

For the purposes of this Chapter, the amount of any commission paid to any employee shall be deemed to be profits from employment arising on the date of such payment.

Where the Commissioner-General is satisfied on application made by an employer to make payments for work done overtime by an employee during any pay period at the same time as the other regular remuneration for such pay period is paid, payments for such work done over time may, for the purpose of determining the amount of income tax deduction, be aggregated with the employee’s regular remuneration for a succeeding pay period.

If any remuneration is paid by the employer after the date of death of an employee in respect of his employment with such employer, the employer shall on making such payment, deduct income tax as if the deceased employee were still in his employment.