Which benefits are subject to taxation at source?
The following benefits are subject to taxation at source: gross earnings from employment (salary incl. commissions, allowances, length-of-service awards, anniversary gifts, gratifications, bonus payments, termination pays, tips, payments in kind, royalties, non cash benefits from equity incentice plans etc.), as well as wage-loss replacement benefits
for temporarily restricted or interrupted employment (e.g. unemployment benefits, sick pay, disability benefits, injury payments and disability pensions paid by disability insurances or accident insurances).