[Salary Calculation]
Toyoshima & Co., Ltd. (Bangladesh Liaison Office)
Statement of Salary & Allowances
For the month of July' 2022
Sl.No. | Name | Designation | Joining Date | Basic Salary | House Rent | Performance Bonus | Conveyance | Medical Allowance | Other Allowance | Gross Salary | Days of Month | Eid Bonus | Total Payable | Deduction | Net Payable | Remarks
Tax | Increment/Adjustment
01 | Md.Abidur Rahman | Manager | 01/10/2018 | 122,520 | 61,260 | 5,668 | 2,500 | 12,252 | 27,469 | 231,669 | 30 | 231,669 | 27,469 | 204,200 | Tax has been Re-vised. | 204,200 | Md.Abidur Rahman | TRUE | -
02 | Robin Barua | Assistant Manager | 01/10/2018 | 80,280 | 40,140 | 2,852 | 2,500 | 8,028 | 7,406 | 141,206 | 30 | 141,206 | 7,406 | 133,800 | 133,800 | Robin Borua | TRUE | -
03 | Mohammad Asaduzzaman Khan | Staff | 01/10/2018 | 41,460 | 20,730 | 2,764 | 4,146 | 417 | 69,517 | 30 | 69,517 | 417 | 69,100 | 69,100 | Mohammad Asaduzzaman Khan | TRUE | -
04 | Md.Mosaddequl Haque | Assistant | 01/10/2018 | 34,020 | 17,010 | 2,268 | 3,402 | 417 | 57,117 | 30 | 57,117 | 417 | 56,700 | 56,700 | Md.Mossadequl Haque | TRUE | -
05 | Didarul Alom | Quality Management | 01/10/2018 | 28,500 | 14,250 | 1,900 | 2,850 | 417 | 47,917 | 30 | 47,917 | 417 | 47,500 | 47,500 | Didarul Alom | TRUE | -
06 | Sihab Ahmed | Quality Management | 01/10/2018 | 29,160 | 14,580 | 1,944 | 2,916 | 417 | 49,017 | 30 | 49,017 | 417 | 48,600 | 48,600 | Sihab Ahmed | TRUE | -
07 | Md.Kamrul Hasan | Quality Management | 01/10/2018 | 23,220 | 11,610 | 1,548 | 2,322 | - | 38,700 | 30 | 38,700 | - | 38,700 | 38,700 | Md.Kamrul Hasan | TRUE | -
08 | Muhammad Eftakhar Uddin | Production Coordinator | 01/09/2019 | 42,060 | 21,030 | 2,804 | 4,206 | 417 | 70,517 | 30 | 70,517 | 417 | 70,100 | 70,100 | Muhammad Eftakhar Uddin | TRUE | -
09 | Md.Moshiur Rahman | Quality Assurance Officer | 20/05/2021 | 28,500 | 14,250 | 1,900 | 2,850 | 417 | 47,917 | 30 | 47,917 | 417 | 47,500 | 47,500 | Md.Moshiur Rahman | TRUE | -
10 | Rajib Kumar Saha | Assistant Manager | 01/02/2022 | 90,000 | 45,000 | 3,500 | 2,500 | 9,000 | 1,219 | 151,219 | 30 | 151,219 | 1,219 | 150,000 | 150,000 | Rajib Kumar Saha | TRUE
Total | 519,720 | 259,860 | 12,020 | 22,628 | 51,972 | 38,596 | 904,796 | - | 904,796 | 38,596 | - | 866,200
Note: 1) Month has been considered from 1st June 2022 to 30th June 2022.
2) As per Management decision Mr. Rajib Kumar Saha's Salary has been deducted on Basic Salary for 2 days: 1st & 2nd June.
________________________
Prepared By | Checked By | Approved By
105000
78000
37800
30000
27000
24600
25200
18600
105000 | 78000 | 37800 | 30000 | 27000 | 24600 | 25200 | 18600
[Changed Tax Calculation]
TOYOSHIMA & CO., LTD.
Computation of Income and Tax Liability | Revised
Income year 2021-2022
Assessmnet year 2022 - 2023 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 10
Name of Employees | Md.Abidur Rahman | Robin Barua | Mohammad Asaduzzaman Khan | Md.Mosaddequl Haque | Md.Jamal Hossain | Didarul Alom | Sihab Ahmed | Md.Kamrul Hasan | Muhammad Eftakhar Uddin | Md.Moshiur Rahman | Mr. Rajib kumar Saha | Total | Reconcile Area
Joining Date:01.02.22
TIN Number
Income from Salary:
Basic salary:
For the month from Jul '21 - Jun '22 | -
House rent allowance | -
Less: Exempt (50% of basic) or (Tk. 25,000 per month) whichever is lower | 300,000 | 300,000 | 241,200 | 190,800 | 169,200 | 154,800 | 158,400 | 126,000 | 237,600 | 150,000 | 125,000 | 2,153,000
Conveyance allowance | -
Less: Exempt | 30,000 | 30,000 | 30,000 | 25,440 | 22,560 | 20,640 | 21,120 | 16,800 | 30,000 | 30,000 | 12,500 | 256,560
Medical allowance | -
Less: Exempt (10% of basic) or Tk. 120,000 whichever is lower | 120,000 | 95,040 | 48,240 | 38,160 | 33,840 | 30,960 | 31,680 | 25,200 | 47,520 | 30,000 | 45,000 | 545,640
Other Allowance | 6,000 | 6,000
Performance Bonus | - | - | - | - | - | - | - | - | -
Festival Bonus | -
Total Taxable Income of Salary
Taxability Check | TRUE | TRUE | TRUE | TRUE | TRUE | TRUE | TRUE | FALSE | TRUE | TRUE | TRUE | TRUE
Tax Calculation: | 9,496,200
On 1st | Tk. | 300,000 | @ | Nil | - | - | - | - | - | - | - | - | - | - | - | -
On next | Tk. | 100,000 | @ | 5% | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 33,760
On next | Tk. | 300,000 | @ | 10% | 30,000 | 30,000 | 92,424
On next | Tk. | 400,000 | @ | 15% | 60,000 | 60,000 | 120,000
On next | Tk. | 500,000 | @ | 20% | 100,000 | 138,480
On next | Tk. | Balance Amount | @ | 25% | - | 100,000
Gross tax liability | -
Rebate on Investment Allowance:
(25% of total income Tk. | -
or actual investment Tk. | 100% | 516,250 | 329,040 | 140,640 | 110,850 | 98,400 | 90,000 | 92,100 | 72,900 | 138,150 | 87,500 | 164,375 | -
or Tk. 10,000,000 | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore | 1.0 Crore
Whichever is lower | 516,250 | 329,040 | 140,640 | 110,850 | 98,400 | 90,000 | 92,100 | 72,900 | 138,150 | 87,500 | 164,375 | 1,675,830
Base test of Investment Allowance (U/S - 44)
whichever is lower X 15% or 10% | 51,625 | 49,356 | 21,096 | 16,628 | 14,760 | 13,500 | 13,815 | 10,935 | 20,723 | 13,125 | 24,656
Net Tax Liability | (10,935)
Unpaid Tax /Due Tax | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | - | 5,000 | 5,000
TDS already Paid ( July'21 to December'21) | 129,810
Unpaid Tax /Due Tax for 12 Months payable from January 2022 to June 2022 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | - | 5,000 | 5,000
Calculating Month | 12 | Month | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 5 | 12
Monthly deducted by Company | 417 | 417 | 417 | 417 | 417 | - | 417 | 417
Note: Revised Tax calculation of Abidur San
Note:
01. Minimum Tax Is 5000 for Dhaka (North & South) City corporation.
02. Financial Year: 2021-2022
03. Other Allowance is solely of Net Tax Amount.
360,015
[Sheet1]
20-21
Basic Salary | House Rent | Performance Bonus | Conveyance | Medical Allowance | Other Allowance | Gross Salary
Md.Abidur Rahman | 175,000 | 180000
Robin Barua | 130,000 | 132000
Mohammad Asaduzzaman Khan | 63,000 | 67000
Md.Mosaddequl Haque | 30,000 | 15000 | 2,000 | 3000 | 50,000 | 53000
Md.Jamal Hossain | 27,000 | 13500 | 1,800 | 2700 | 45,000 | 47000
Didarul Alom | 24,600 | 12300 | 1,640 | 2460 | 41,000 | 43000
Sihab Ahmed | 25,200 | 12600 | 1,680 | 2520 | 42,000 | 44000
Md.Kamrul Hasan | 18,600 | 9300 | 1,240 | 1860 | 31,000 | 35000
Muhammad Eftakhar Uddin | 37,800 | 18900 | 2,520 | 3780 | 63,000 | 66000
Md.Moshiur Rahman | 25,000 | 12,500 | - | 2,500 | 2,500 | 500 | 43,000 | 43000
21-22( Per Month salary) Before Increment( 1st July'2021)
Basic Salary | House Rent | Performance Bonus | Conveyance | Medical Allowance | Other Allowance | Gross Salary | Bonus
Name
1 | Md.Abidur Rahman | 108,000 | 54000 | 4400 | 2,800 | 10800 | 180000 | 180,000 | 175000 | 200000 | 375000 | Gross Salary
2 | Robin Barua | 79,200 | 39600 | 2780 | 2,500 | 7920 | 132000 | 132,000 | 78000 | 79,200 | 157200 | Basic Salary
3 | Mohammad Asaduzzaman Khan | 40,200 | 20100 | 2,680 | 4020 | 67000 | 67,000 | 37,800 | 40,200 | 78000
4 | Md.Mosaddequl Haque | 31,800 | 15900 | 2,120 | 3180 | 53000 | 53,000 | 30,000 | 31,800 | 61800
5 | Md.Jamal Hossain | 28,200 | 14100 | 1,880 | 2820 | 47000 | 47,000 | 27,000 | 28,200 | 55200
6 | Didarul Alom | 25,800 | 12900 | 1,720 | 2580 | 43000 | 43,000 | 24,600 | 25,800 | 50400
7 | Sihab Ahmed | 26,400 | 13200 | 1,760 | 2640 | 44000 | 44,000 | 25,200 | 26,400 | 51600
8 | Md.Kamrul Hasan | 21,000 | 10500 | 1,400 | 2100 | 35000 | 35,000 | 18,600 | 21,000 | 39600
9 | Muhammad Eftakhar Uddin | 39,600 | 19800 | 2,640 | 3960 | 66000 | 66,000 | 37,800 | 39,600 | 77400
10 | Md.Moshiur Rahman | 25,000 | 12,500 | - | 2,500 | 2500 | 500 | 43000 | 43,000 | 25,000 | 25,000 | 50,000
90,000 | 90,000
11 | Mr. Rajib kumar Saha( Joining Date 01.02.22) | 90,000 | 45,000 | 3,500 | 2,500 | 9000 | 150000 | 90,000
Per Month | 515,200 | 257,600 | 10,680 | 24,500 | 51,520 | 500 | 860,000 | 996200
Yearly | 6,182,400 | 3091200 | 128160 | 294000 | 618240 | 6000 | 10320000
21-22( Per Month salary) After Increment( 1st january 2022 to June'2022)
Basic Salary | House Rent | Performance Bonus | Conveyance | Medical Allowance | Other Allowance | Gross Salary
Name
1 | Md.Abidur Rahman | 120,000 | 60,000 | 5,500 | 2,500 | 12,000 | 200,000
Yearly: IY 21-22 | Annual Basic Salary | Annual House Rent | Annual Performance Bonus | Annual Conveyance | Annual Medical Allowance | Annual Other Allowance | Annual Gross Salary
SL No | Name
1 | Md.Abidur Rahman | 1,368,000 | 684,000 | 59,400 | 31,800 | 136,800 | - | 2,280,000
2 | Robin Barua | 950,400 | 475,200 | 33,360 | 30,000 | 95,040 | - | 1,584,000
3 | Mohammad Asaduzzaman Khan | 482,400 | 241,200 | - | 32,160 | 48,240 | - | 804,000
4 | Md.Mosaddequl Haque | 381,600 | 190,800 | - | 25,440 | 38,160 | - | 636,000
5 | Md.Jamal Hossain | 338,400 | 169,200 | - | 22,560 | 33,840 | - | 564,000
6 | Didarul Alom | 309,600 | 154,800 | - | 20,640 | 30,960 | - | 516,000
7 | Sihab Ahmed | 316,800 | 158,400 | - | 21,120 | 31,680 | - | 528,000
8 | Md.Kamrul Hasan | 252,000 | 126,000 | - | 16,800 | 25,200 | - | 420,000
9 | Muhammad Eftakhar Uddin | 475,200 | 237,600 | - | 31,680 | 47,520 | - | 792,000
10 | Md.Moshiur Rahman | 300,000 | 150,000 | - | 30,000 | 30,000 | 6,000 | 516,000
11 | Mr. Rajib kumar Saha | 450,000 | 225,000 | 17,500 | 12,500 | 45,000 | - | 750,000
5,624,400 | 2,812,200 | 92,760 | 262,200 | 517,440 | 6,000 | 8,640,000