Calculate employees tax that Boollywod Studios would deduct from Jennifer Hodsuns salary in respect of the month of December 2021. Show all calculations and provide reasons for amounts that are not included in your calculation.

Jennifer Hodsun (Jennifer) (45 years old and a resident for income tax purposes) is a graphic designer and married in community of property to Rock Hodsun, also a resident for income tax purposes. Rock is unemployed and earned no income during the 2022 year of assessment. They have a 15 year old child. Jennifer is only employed by Boollywod Studios and has been employed by them for her full 2022 year of assessment. All amounts exclude value-added tax (VAT), unless specifically stated otherwise. Jennifer (who is not registered for VAT) provided you with the following information relating to her 2022 year of assessment. Unless stated otherwise, you may assume that all amounts are earned evenly over her 2022 year of assessment. Boollywod Studios is registered as a VAT vendor. Note R Salary 360 000 Commission received 1 66 800 Accumulated leave-pay 2 120 000 Royalties on book written 3 24 649 Entertainment allowance 8 700 Personal contributions to provident fund 7 32 400 Retirement annuity fund contributions 8 ? Notes and additional information: 1 Commission received Jennifer received commission from her employer over the year for certain sales that she made. Jennifer received commission income as follows: R 30 April 2021 22 400 31 July 2021 15 600 30 November 2021 3 600 28 February 2022 25 200 Total 66 800 SARS had issued a tax directive that her commission income would be taxed at a flat rate of 25% for employees tax purposes.

Rates of Tax for Individuals for year ended 28 February 2022 Taxable income (R) Rates of tax (R) 1 216 200- 18% of taxable income 216 201 337 800 - 38 916 + 26% of taxable income above 216 200 337 801 467 500 - 70 532 + 31% of taxable income above 337 800 467 501 613 600 -110 739 + 36% of taxable income above 467 500 613 601 782 200 - 163 335 + 39% of taxable income above 613 600 782 201 1 656 600 - 229 089 + 41% of taxable income above 782 200 1 656 601 and above -587 593 + 45% of taxable income above 1 656 600