Final answer:
A. Regular salary payments, B. Overtime pay, C. Tax-deductible expenses, D. Taxable benefits.
Step-by-step explanation:
Payments linked to special conditions under the Taxation Act include:
- Regular salary payments: This refers to the standard wages or salaries that an employee receives for their work.
- Overtime pay: This is additional compensation given to employees for working beyond their regular working hours.
- Tax-deductible expenses: These are expenses that can be deducted from an individual's taxable income, reducing the amount of tax they owe.
- Taxable benefits: These are non-monetary benefits provided to employees by their employer that are subject to taxation.
Understanding these different types of payments and their tax implications is important for both employers and employees.
Employers are responsible for withholding the correct amounts for tax deductions from their employees' wages and also contribute to taxes based on an employee's pay, including the funding of social security and insurance programs.