About the payroll tax table extra earnings in a regular run
You process a one-time reward along with the periodic processing:
1. Remuneration granted over a period covering several normal pay periods shall be taxed separately.
2. The tax on the remuneration referred to in paragraph 1 (the special remuneration) shall be calculated as follows:
a. the amount of the special remuneration is divided by the number of normal pay periods to which the special remuneration is attributable and then added to the wages taxed according to the table for the pay period in which the special remuneration is enjoyed.
b. the tax shall be determined on the amount of pay obtained under a. as a result of the application of the time table.
c. the amount of tax obtained by applying letter b. shall be reduced by the amount of tax due on the normal pay period according to the table.
d. the tax due on the special remuneration shall be equal to the product of the difference calculated under c. and the number of normal pay periods referred to under a.
e. the number of pay periods to which the special remuneration is attributable is equal to the number of pay periods to which the special remuneration relates.
Below is an example:
In the case of the employee, the tax-free allowance is applied:
Celery first calculates the wage tax on the normal wage, in this case SRD 72.00
See also here for the applicable rates. In this example the rates of 2022 are used.
The bonus is allocated to the number of specified pay periods. So in this case 12 time periods. This means, that to a time period is awarded: USD 1,200 / 12 time periods = SRD 100 per time period.
This means, that for this period SRD 100 will be added to the wage tax base: