On 1st January, 2021, Mr. Ameho David Etse was employed on a consolidated annual salary of GHS 150,000.00. He is also entitled to unconsolidated annual allowance of GHS 8,000.00. He is additionally provided with accommodation with furnishing by the employer of which he contributes 3% of his consolidated salary to the employer. The company provides him with additional benefit of a driver and vehicle with fuel. Also note that, he is physically challenged, a married man with two aged relatives, four children and contributes to SSF. Using the annual graduated rates: compute the PAYE and net salary in respect of Mr. Ameho David Etse.