How does the accrual Bonus/gratification work in a Suriname payroll?
This code must be activated per employee under Salary/edit/Bonus / gratification:
If this accrual is activated, Celery will split the reservation in a taxed and untaxed payment. The taxed portion ends up in wage code 40 Gross Bonus/Gratification and the untaxed part ends up on wage code 470 Untaxed Bonus/gratification.
In doing so, Celery is taking into account a maximum untaxed bonus of one month's salary, with a maximum of SRD 10,016 per year. The excess will then be paid taxed, to which benefit the Extra Income Tax Table (In Dutch; Tabel Bijzondere Beloning) Table will be applied.
Note: the tax-free bonus/gratification is calculated in Celery in proportion to the employment, in accordance with Wage tax law Article 10 - 7 paragraph j.
The bonus/gratification reservation can only be activated if there is a fixed periodic wage. In the case of an salary per hour, this reservation can not be activated. The reason for this is that there is no fixed monthly wage so that the maximum untaxed part can not be determined by Celery. If you wish to pay a bonus/gratification to an employee that is paid per hour, you must manually enter the taxed part on code 45 Gross Bonus/gratification and the untaxed part on code 470 Untaxed Bonus/gratification.