PAYE -deduction

Q: I have a PAYE question but cannot find the right tax policy for it :

If some overtime hours from June 2023 is, for whatever reason, now paid in a November 2023 pay day, is the overtime:

1. Taxed retrospectively and adjusted back to June and the difference carried forward to the November pay day?
Or,
2. counted as November earnings and taxed as November – ie, no reference back to June?


A: Overtime is defined under section RD5 as being taxed the same as wage or salary so wherever it is paid it would be taxed normally.

It does not matter to IRD when it was earned it is about being taxed in the period it is paid.

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