Responsibilities as employer
At a glance - Tax treatment of tax paid by employer
| Nature |
Taxable/ Not taxable |
| 1 |
Full or part of the employee's income tax is paid by the employer |
The benefit is taxable. A tax-on-tax will be computed.
Indicate "Yes" under item e) of the Form IR8A. Where only part of the tax is paid by employer, state the items which the employer is paying tax for. |
| 2 |
Fixed sum of tax allowance regardless of actual tax |
Taxable |