Hi there,

I'm currently trying to find out what sort of taxes am I supposed to be deducting from employees salaries.

I know Social is supposed to be deducted from their salaries, but I also know that there is another form of tax that is also supposed to be deducted, however I am not sure what it is.

If anyone has any idea please inform me, your help will be highly appreciated.

An employer is not allowed to make any deductions from the basic salary or overtime pay except for income tax, contributions to a labour union, a welfare fund or payments of debt, as well as compensation paid to an employer due to a willful act or gross negligence of the employee, provided that the employee consents in writing.
Deductions in each case cannot be more than 10 percent of, and in total not more than a fifth of the employee's salary, unless the employee consents in writing.

Deductions from remuneration
Deductions from wages, overtime wages, holiday wages and holiday overtime wages must not be made, except the deductions for payment:
(1) of income tax in an amount must be paid by an employee or other payments prescribed by law;
(2) of labour union dues according to the regulations of a labour union;
(3) of debts owed to the saving cooperatives or other cooperatives of the same description, or debts relating to welfare beneficial to an employee solely, with the prior consent of the employee;
(4) as a deposit or as compensation to an employer for damage caused by the employee either willfully or with negligence with his/her prior consent in writing; or
(5) as contributions under an agreement relating to a provident fund in amount of not exceed 10 per cent, and in aggregate of not exceed one in fifths of the money that an employee is entitled to, at the time of payment except when the employee gives the prior consent in writing of.

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Income tax must be deducted from the employee's wages. However, other payments (as stated above) depend upon the circumstances.

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