Q: The situation is that an employee’s ESCT rate as per their Salary of $185000 is calculated at 33%. When they receive a lumpsum commission e.g 35,000 for a particular pay period, are we supposed to update their ESCT rate, in this case to 39% for that pay period only and bring the ESCT rate down to usual when there is no commission/based on their ESCT rate Bracket?

OR is there another way for ESCT Rates to be calculated for Commission based employees such as those above

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A: ESCT is set on the 1st of April, looking back. Once set, it is a final tax, and you leave it alone (it’s reassessed the following year).  It is not changed once set.  The additional payment made will be picked up during next year’s reassessment.