(1) On any payment of emoluments to or on behalf of an employee in respect of whom a revenue payroll notification has been sent or made available to an employer, the employer, except where these Regulations otherwise provide, shall ascertain -
(a) the cumulative emoluments of that employee in respect of the employment at the date of the payment,
(b) the cumulative gross tax for the pay period in respect of the cumulative emoluments, and
(c) the cumulative tax for the pay period.
(a) The cumulative gross tax for the pay period is calculated as follows-
(A x standard rate of tax) + (B x higher rate of tax)
where-
A is the amount of the cumulative emoluments up to and including the cumulative standard rate cut off point for the pay period (which may be nil), and
B is the amount of the cumulative emoluments that exceeds the cumulative standard rate cut off point for the pay period (which may be nil).
(b) The cumulative standard rate cut-off point for the pay period is calculated as fol
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