Tax on Salary and Fringe Benefit

Tax on salary and Fringe Benefit-Example 1 Mr.A is resident employee of ABC Company, below is information of Mr. A for August 2018. Information in employment contract: Basic salary is $4,000 per month. Cash allowance of $200 per month. Health insurance for his family of $1,400 per annum, but this amount included his health insurance premium of $300 per annum

Example 1-Tax on Salary ( ToS) Mr. B is Khmer and he has the basic salary of $2,000 per month. For June 2018, he worked extra hours (OT) and got $200. He has two children under 14 year old and wife is housewife. Residents are taxed at progressive rates as follows: Salary Tax Calculation Base Range Tax Rate Tax on

Tax on Salary (TOS) and Fringe Benefit Tax Tax on Salary (TOS) Term Salary  The term Salary is defined to include basic remuneration, wages, bonuses, overtime, and other compensations. Physical person resident The tax on salary is a monthly tax imposed on salary that has been received within the framework of fulfilling employment activities. A physical person resident in the