Special Tax Withholding Situations

This section provides information about special tax withholding situations.

Salary Advance

If the salary advance is completed within the month that the income is earned (just paid early within the same month) the tax calculation is normal. In this case, there is no Income Tax calculation. However, if the advance is paid in a month other than the month in which the respective payment occurred, the advance is taxed in the month in which it is paid along with other earnings for the same period. For this calculation use the variable IR VR REG CX.