Mr Kalandanya has been employed as the Marketing Manager at Zambia Mining Corporation PIc for $17$ years. For the tax year $2023$ he was entitled to a monthly salary of $K41,600.$ In addition to the salary, he was also entitled to the following:

Housing allowance

Entertainment allowance

Transport allowance

Education allowance

Medical allowance

K$2,500$ per month.

K$9,600$ per annum.

$5\%$ of monthly basic salary.

$8\%$ of monthly basic salary.

K$900$ per month.

$00$

In October $2023,$ the company declared a bonus for all employees for exceeding performance targets for the quarter ended $30$ June $2023.$ His bonus was K$4,000$ which was paid to him on $30$ November $2023.$

The company pays for all the utility bills in connection with the residence of all the Managers. During the year ended $31$ December $2023.$ Mr$.$ Kalandanya's security fees and other utility bills amounted to $K1,000$ and $K1,200$ per month respectively, which the company paid on his behalf.

On $1$ May $2023,$ he was given a labour day award comprising of a fridge valued at $K11,000$ and cash amounting to $K3,000.$

During the year ended $31$ December $2023,$ he lost his nephew and the company paid him a funeral grant amounting to $K8,500$ in cash.

He has always contributed NAPSA at the rate of $5\%$ of his taxable earnings and NHIMA contributions at the rate of $1\%$ of the basic salary.

Other payments and deductions made from his emoluments during the year ended $31$ December $2023$ are as follows:

Trade Union contributions Life assurance premiums School children educational fees Donation to an approved public benefit organisation Subscriptions to the Institute of Marketing PAYE deducted from his salary

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