This is an example of how a company selects the tax calculation method to meet its own requirements.

Tax calculation method:

1. No tax calculation
2. Normal tax calculation
3. Simple adjustment

Example: In February, the company pays its employees a non-periodic bonus. To pay the employees the full amount, it changes the tax calculation method from Simple adjustment to No tax calculation. This change does not cause any legal problem since the company defines the tax calculation method Simple adjustment for the monthly payroll of February, which is the last payroll run in that month. The result is that the entire taxable amount since January is adjusted in the last run and reported correctly to the tax office.

Similarly, to calculate the tax in March, the company performs two payroll runs using the Normal tax calculation method but the last run, which happens to be a bonus run, uses the Simple adjustment method.