07-08-2011, 04:57 PM
It seems as you are taking threshhold for tax on salary as Rs.250,000. Just to avoid confusion I will alter your case as follows
Income up to 300,000 is not taxable in tax year 2011 (for which we have to file return yet)
Suppose a person's income is Rs.25,000 for which no tax is payable
He is awarded bonus in May of 30,000
Now his total salary will become 25000 x 12 + 30,000 = 3,30,000
tax rate on 3,30,000 is 0.75% = Rs.2475
S.149 of the Income Tax Ordinance, says that you will deduct tax at the rate applicable to the estimated annual income of the employee. If in your company bonus is mandatory and every employee is expected to get bonus then on the first day of year when you will calculate bonus you will estimate his annual income as Rs.3,30,000 and will deduct tax @ 0.75% on monthly basis.
However, if bonus is not certain or its amount is not certain then obviously you cannot deduct tax as the estimated annual salary is below taxable limit. But s.149(1) (ii & iii) allows employer to make adjustment for any deficiency arising out of previous deductions. hence in this case you will start deducting tax from the day you know that the salary of your employee is taxable.
According to the spirit of s.149, I am of the opinion, that all the tax should not be deductibel in one month rather it should be distributed equally among the remaining months. For example if you are paying bonus in May and you realize at that time that salary has become taxable then you should not deducte whole Rs.2475 in May. You should distribute that amount equally in May and June.
