FORMAT

Computation of Employment Income

Section 13(1)(a)

Salary, Bonus, Gratuity, Fees, Entertainment Allowances, etc A

Section 13(1)(b)

Benefit-in-kind B

Section 13(1)(c )

Value of assessable accommodation

30% of 13(1)(a) or

Define value (unfurnished accommodation) *(which ever lower)

3% of 13(1)(a) (for accommodation provided in a hotel) C

Section 13(1)(d)

Unapproved fund ONLY employers portion D

Section 13(1)(e )

Compensation for loss of employment (after schedule 6 exemption) E

GROSS EMPLOYEMET INCOME

Less: Deductible expenses

Subscription G

Rent paid to employer (restricted to C) H

Entertainment expenses claimed (restricted to allowances received) I J

STATUTORY INCOME K