Calculation of Source Deductions and Employer Contributions in Certain Situations
The calculation of source deductions and employer contributions on amounts that you pay to an employee or a beneficiary may differ based on:
- the employee's situation (such as an employee on phased retirement)
- your situation as an employer or a payer (such as an employer succeeding another employer)
- the type of employment held by the employee
- the type of remuneration paid
This section provides information about the rules for calculating source deductions and employer contributions in these cases.