Articles by Mehmood Deshmukh
RTI payroll in the UK: Full Payment Submission and EPS deadlines, penalties, and corrections
Under RTI payroll (Real Time Information), every UK employer reports pay to HMRC (HM Revenue & Customs, the UK tax authority) each time employees are paid. Each tax month (the 6th of one month to the 5th of the next)…
Colombia social security contributions and aportes parafiscales: what employers pay in addition to salary
Colombia social security contributions and aportes parafiscales cost an employer roughly 16% to 38% on top of each employee's salary, depending on the occupational-risk class and whether the employer qualifies for the…
Midijob 2026: how Germany's Übergangsbereich reduces employee contributions
A German employee who earns between €603.01 and €2,000 a month in 2026 holds a Midijob, and that pay band is called the Übergangsbereich (transition zone). In the Übergangsbereich, the employee's social-security…
How Portugal taxes benefits in kind, and where the exemptions apply
A meal card and a company car are both pay. Portuguese tax law treats them that way by default: a benefit in kind (rendimento em espécie, non-cash remuneration provided because of the job) is employment income in…
How German wage tax is calculated: Lohnsteuer from gross to net
Lohnsteuer (German wage tax) is a prepayment of the employee's annual income tax (Einkommensteuer), not a flat percentage of gross pay. Each month the employer withholds an estimate of the annual income tax and remits…
