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Showing posts from March, 2023

Why does a tax liability arises in case of change in employment?

 Why does a tax liability arises in case of change in employment? 1) While filing the returns we may see that there is a tax payable while disclosing salaries from all the employers during the year. 2) This situation arises when the salary from previous employment is not disclosed with the later employer. 3) In the absence of disclosure, second employer calculates tax on the salary paid by him alone. 4) In such case, each employers calculates tax as below upto 250000 - 0 tax 250001-500000 5% 500001-1000000 20% above 10 lacs 30% 50000 standard deduction  5) But while filing tax return, the entire salary will be clubbed and taxed according to the slabs. 6) We get standard deduction of 50000 only once, the basic exemption of 250000 only once and the balance income might be taxed at highest slab. This results in shorter tax deduction from both the employers and you see there is a tax payable while filing the return. To be crisp, this tax payable is nothing but shorter tax deductio...

Overview on Opting for higher pension under EPS on EPFO portal

Who is eligible to apply? Employee must be in service and contributing to pension scheme under EPS-95 before 01.09.2014 or individuals retired after 01.09.2014 but contributed to EPS-95 before 01.09.2014. Member of EPFO before 01.09.2014 ✅ Still in employment ✅ Retired after 01.09.2014 ✅ When is the last date to opt for HIGHER PENSION? 03.05.2023. What is Pensionable salary? Pensionable salary is used to calculate the contribution made to EPS out of the employer's contribution of EPF. If Not opting for higher pension, it is Rs.15000 p.m irrespective of your actual Basic + DA p.m If opting for higher pension, it is considered as the average of last 60 months actual Basic + DA p.m before retirement. What is pensionable service? The number of years of service for which contribution to EPS was made.  What is the formula to calculate monthly pension? Monthly pension amount  = Pensionable salary * (Pensionable se...