If you wish to make irregular payments to the employee, you may prefer to calculate tax using a method that spreads the PAYE more fairly for the employee. In this case, select a tax scale of 'No tax', and in the Pay Calculation screen add a PAYE deduction and enter the cash amount to be deducted as PAYE tax.
Tax Rate %
This will contain a value if you have received an order from the income tax department for this employee or the employee has requested tax to be deducted at a higher rate than normal. A rate entered here will be applied to the total of the payee's taxable pay. It will over-ride the calculation specified by the payee's tax code.
Percent Tax Rate
The percent of normal tax on the Payee, Tax Conditions screen allows you to specify that a proportion of the calculated PAYE tax is to be deducted. The percentage rate can be above 100, if the employee wants to pay tax at a higher rate than normal.
Year To Date Tax Calculation
Tick this checkbox if the employee's tax is to be calculated on a year to date averaged basis. See tax calculations for a description of the calculation.