Regulation 20 Employee on fixed pay

(1)

In the case of an employee who is in receipt of a fixed salary or wage, the inspector may authorise the employer to deduct tax from each payment of emoluments which he makes to the employee by reference only to the amount of that payment, without regard to the cumulative emoluments and cumulative tax.

(2)

Where the inspector has authorised the employer in accordance with paragraph (1), the employer shall—

(a)

deduct tax accordingly by reference to the appropriate taxable emoluments in the simplified tax tables, and

(b)

maintain a record on a deductions working sheet bearing the appropriate code, which the inspector shall issue for that purpose, of—

(i)

the date of each such payment,

(ii)

the amount of the emoluments,

(iii)

the amount of the free emoluments,

(iv)

the amount of the taxable emoluments, and

(v)

the amount of tax, if any, deducted on making the payment.

(3)

If an employer who has been authorised to deduct tax in accordance with paragraph (1) ceases to employ the employee in question, he shall forthwith return the deductions working sheet, duly completed, to the inspector or, if so required, to the collector.

(4)

Regulations 6, 14 to 16, 23, 25, 26 and 38(1) shall not apply in cases to which this regulation applies.