[Salary structure]
SL. | Name | Monthly Gross Salary | Bonus (1/2Gross*2)
1 | SALAHUDDIN AHMED | 156,000 | 312,000
2 | ZAHID UL AZAD | 95,100 | 190,200
3 | RAFIQ UL ISLAM | 112,100 | 224,200
4 | SAKHAWAT HOSSAIN | 99,100 | 198,200
5 | AKM ASHIKUL ISLAM | 89,900 | 179,800
6 | AHSHAN KABIR KHOKAN | 82,300 | 164,600
7 | MD SAHABUDDIN | 24,000 | 48,000
8 | MD SHAMIMUZZAMAN | 30,000 | 60,000
9 | UMMA TONIMA | 30,000 | -
10 | KHADIZA | 30,000 | -
11 | MD MAMUN AR RASHID | 21,500 | 43,000
12 | MD NIHARUL ISLAM | 21,500 | 43,000
13 | MD BELLAL HOSSAIN | 16,500 | 33,000
14 | MD. POLASH MIA | 12,000 | -
Total | 820,000 | 1,496,000
1 | SALAHUDDIN AHMED
Basic Salary | 60% of Gross | 93,600
House Rent | 50% of Basic | 46,800
Medical Allowance | 10% of Basic | 9,360
Conveyance Allowance | Remaining | 6,240
Total Salary Per month | 156,000
2 | ZAHID UL AZAD
Basic Salary | 60% of Gross | 57,060
House Rent | 50% of Basic | 28,530
Medical Allowance | 10% of Basic | 5,706
Conveyance Allowance | Remaining | 3,804
Total Salary Per month | 95,100
3 | RAFIQ UL ISLAM
Basic Salary | 60% of Gross | 67,260
House Rent | 50% of Basic | 33,630
Medical Allowance | 10% of Basic | 6,726
Conveyance Allowance | Remaining | 4,484
Total Salary Per month | 112,100
4 | SAKHAWAT HOSSAIN
Basic Salary | 60% of Gross | 59,460
House Rent | 50% of Basic | 29,730
Medical Allowance | 10% of Basic | 5,946
Conveyance Allowance | Remaining | 3,964
Total Salary Per month | 99,100
5 | AKM ASHIKUL ISLAM
Basic Salary | 60% of Gross | 53,940
House Rent | 50% of Basic | 26,970
Medical Allowance | 10% of Basic | 5,394
Conveyance Allowance | Remaining | 3,596
Total Salary Per month | 89,900
6 | AHSHAN KABIR KHOKAN
Basic Salary | 60% of Gross | 49,380
House Rent | 50% of Basic | 24,690
Medical Allowance | 10% of Basic | 4,938
Conveyance Allowance | Remaining | 3,292
Total Salary Per month | 82,300
7 | MD SAHABUDDIN
Basic Salary | 60% of Gross | 14,400
House Rent | 50% of Basic | 7,200
Medical Allowance | 10% of Basic | 1,440
Conveyance Allowance | Remaining | 960
Total Salary Per month | 24,000
8 | MD SHAMIMUZZAMAN
Basic Salary | 60% of Gross | 18,000
House Rent | 50% of Basic | 9,000
Medical Allowance | 10% of Basic | 1,800
Conveyance Allowance | Remaining | 1,200
Total Salary Per month | 30,000
9 | UMMA TONIMA
Basic Salary | 60% of Gross | 18,000
House Rent | 50% of Basic | 9,000
Medical Allowance | 10% of Basic | 1,800
Conveyance Allowance | Remaining | 1,200
Total Salary Per month | 30,000
10 | KHADIZA
Basic Salary | 60% of Gross | 18,000
House Rent | 50% of Basic | 9,000
Medical Allowance | 10% of Basic | 1,800
Conveyance Allowance | Remaining | 1,200
Total Salary Per month | 30,000
11 | MD MAMUN AR RASHID
Basic Salary | 60% of Gross | 12,900
House Rent | 50% of Basic | 6,450
Medical Allowance | 10% of Basic | 1,290
Conveyance Allowance | Remaining | 860
Total Salary Per month | 21,500
12 | MD NIHARUL ISLAM
Basic Salary | 60% of Gross | 12,900
House Rent | 50% of Basic | 6,450
Medical Allowance | 10% of Basic | 1,290
Conveyance Allowance | Remaining | 860
Total Salary Per month | 21,500
13 | MD BELLAL HOSSAIN
Basic Salary | 60% of Gross | 9,900
House Rent | 50% of Basic | 4,950
Medical Allowance | 10% of Basic | 990
Conveyance Allowance | Remaining | 660
Total Salary Per month | 16,500
14 | MD. POLASH MIA
Basic Salary | 60% of Gross | 7,200
House Rent | 50% of Basic | 3,600
Medical Allowance | 10% of Basic | 720
Conveyance Allowance | Remaining | 480
Total Salary Per month | 12,000
[Summary]
SL | Particulars | Month | Yearly Gross Salary | Monthly Basic | Yearly Basic Salary | Yearly House Rent | Yearly Medical Allowance | Yearly Conveyance Allowance | Special Allowance | Title Allowance
01 | SALAHUDDIN AHMED | 12 | 1,872,000.00 | 93,600.00 | 1,123,200.00 | 561,600.00 | 112,320.00 | 74,880.00 | 720,000
02 | ZAHID UL AZAD | 12 | 1,141,200.00 | 57,060.00 | 684,720.00 | 342,360.00 | 68,472.00 | 45,648.00
03 | RAFIQ UL ISLAM | 12 | 1,345,200.00 | 67,260.00 | 807,120.00 | 403,560.00 | 80,712.00 | 53,808.00 | 48,000
04 | SAKHAWAT HOSSAIN | 12 | 1,189,200.00 | 59,460.00 | 713,520.00 | 356,760.00 | 71,352.00 | 47,568.00 | 48,000
05 | AKM ASHIKUL ISLAM | 12 | 1,078,800.00 | 53,940.00 | 647,280.00 | 323,640.00 | 64,728.00 | 43,152.00
06 | AHSHAN KABIR KHOKAN | 12 | 987,600.00 | 49,380.00 | 592,560.00 | 296,280.00 | 59,256.00 | 39,504.00
07 | MD SAHABUDDIN | 12 | 288,000.00 | 14,400.00 | 172,800.00 | 86,400.00 | 17,280.00 | 11,520.00
08 | MD SHAMIMUZZAMAN | 12 | 360,000.00 | 18,000.00 | 216,000.00 | 108,000.00 | 21,600.00 | 14,400.00
09 | UMMA TONIMA | 12 | 360,000.00 | 18,000.00 | 216,000.00 | 108,000.00 | 21,600.00 | 14,400.00
10 | KHADIZA | 12 | 360,000.00 | 18,000.00 | 216,000.00 | 108,000.00 | 21,600.00 | 14,400.00
11 | MD MAMUN AR RASHID | 12 | 258,000.00 | 12,900.00 | 154,800.00 | 77,400.00 | 15,480.00 | 10,320.00
12 | MD NIHARUL ISLAM | 12 | 258,000.00 | 12,900.00 | 154,800.00 | 77,400.00 | 15,480.00 | 10,320.00
13 | MD BELLAL HOSSAIN | 12 | 198,000.00 | 9,900.00 | 118,800.00 | 59,400.00 | 11,880.00 | 7,920.00
14 | Office boy | 12 | 144,000.00 | 7,200.00 | 86,400.00 | 43,200.00 | 8,640.00 | 5,760.00
Total | 9,840,000.00 | 492,000.00 | 5,904,000.00 | 2,952,000.00 | 590,400.00 | 393,600.00 | - | 816,000.00
[Tax Calculation ]
Murata Machinery Bangladesh Limited
Computation of Income and Tax Liability
Income year 2017-2018
Assessmnet year 2018 - 2019
Name of Employees | SALAHUDDIN AHMED | ZAHID UL AZAD | RAFIQ UL ISLAM | SAKHAWAT HOSSAIN | AKM ASHIKUL ISLAM | AHSHAN KABIR KHOKAN | MD SAHABUDDIN | MD SHAMIMUZZAMAN | UMMA TONIMA | KHADIZA | MD MAMUN AR RASHID | MD NIHARUL ISLAM | MD BELLAL HOSSAIN | MD. POLASH MIA
TIN Number
Income from Salary:
Basic salary:
For the month from July '17 - Jun '18 | 1,123,200 | 684,720 | 807,120 | 713,520 | 647,280 | 592,560 | 172,800 | 216000 | 216000 | 216000 | 154800 | 154800 | 118800 | 86400
House rent allowance | 561,600 | 342,360 | 403,560 | 356,760 | 323,640 | 296,280 | 86,400 | 108,000 | 108,000 | 108,000 | 77,400 | 77,400 | 59,400 | 43,200
Less: Exempt (50% of basic) or (Tk. 25,000 per month) whichever is lower | 300,000 | 300,000 | 300,000 | 300,000 | 300,000 | 296,280 | 86,400 | 108,000 | 108,000 | 108,000 | 77,400 | 77,400 | 59,400 | 43,200
261,600 | 42,360 | 103,560 | 56,760 | 23,640 | - | - | - | - | - | - | - | - | -
Conveyance allowance | 74,880 | 45,648 | 53,808 | 47,568 | 43,152 | 39,504 | 11,520 | 14,400 | 14,400 | 14,400 | 10,320 | 10,320 | 7,920 | 5,760
Less: Exempt | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 | 11,520 | 14,400 | 14,400 | 14,400 | 10,320 | 10,320 | 7,920 | 5,760
44,880 | 15,648 | 23,808 | 17,568 | 13,152 | 9,504 | - | - | - | - | - | - | - | -
Medical allowance | 112,320 | 68,472 | 80,712 | 71,352 | 64,728 | 59,256 | 17,280 | 21,600 | 21,600 | 21,600 | 15,480 | 15,480 | 11,880 | 8,640
Less: Exempt (10% of basic) or Tk. 120,000 whichever is lower | 112,320 | 68,472 | 80,712 | 71,352 | 64,728 | 59,256 | 17,280 | 21,600 | 21,600 | 21,600 | 15,480 | 15,480 | 11,880 | 8,640
- | - | - | - | - | - | - | - | - | - | - | - | - | -
Festival Bonus | 312,000 | 190,200 | 224,200 | 198,200 | 179,800 | 164,600 | 48,000 | 60,000 | - | - | 43,000 | 43,000 | 33,000 | -
Title Bonus | 720,000 | 48,000 | 48,000
Total Taxable Income of Salary | 2,461,680 | 932,928 | 1,206,688 | 1,034,048 | 863,872 | 766,664 | 220,800 | 276,000 | 216,000 | 216,000 | 197,800 | 197,800 | 151,800 | 86,400
Tax Calculation:
On 1st | Tk. | 250000 | @ | Nil | - | - | - | - | - | - | - | -
On next | Tk. | 400000 | @ | 10% | 40,000 | 40,000 | 40,000 | 40,000 | 40,000 | 40,000 | 2,600
On next | Tk. | 500000 | @ | 15% | 75,000 | 42,439 | 83,503 | 57,607 | 32,081 | 17,500
On next | Tk. | 600000 | @ | 20% | 120,000
On next | Tk. | 3000000 | @ | 25% | 177,920
On next | Tk. | Balance Amount | @ | 30%
Gross tax liability | 412,920 | 82,439 | 123,503 | 97,607 | 72,081 | 57,500 | - | 2,600
Rabbet on Investment allowance:
(25% of total income Tk. | 615,420 | 233,232 | 301,672 | 258,512 | 215,968 | 191,666 | 55,200 | 69,000 | 54,000 | 54,000 | 49,450 | 49,450 | 37,950 | 21,600
or actual investment Tk. | 100% | 615,420 | 233,232 | 301,672 | 258,512 | 215,968 | 191,666 | 55,200 | 69,000 | 54,000 | 54,000 | 49,450 | 49,450 | 37,950 | 21,600
or Tk. 15,000,000 whichever is lower) X (15% or 15% & 12%) | 81,350 | 34,985 | 43,701 | 38,521 | 32,395 | 28,750 | 8,280 | 10,350 | 8,100 | 8,100 | 7,418 | 7,418 | 5,693 | 3,240
Net Tax Liability | 331,570 | 47,454 | 79,802 | 59,086 | 39,686 | 28,750 | (8,280) | (7,750) | (8,100) | (8,100) | (7,418) | (7,418) | (5,693) | (3,240)
Unpaid Tax /Due Tax | 303,515 | 41,993 | 71,457 | 52,423 | 34,743 | 24,454 | - | 4583
Monthly deducted by Murata Machinery | 27,592 | 3,818 | 6,496 | 4,766 | 3,158 | 2,223 | - | 417 | - | - | - | - | - | -