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The tax liability of an employee from income derived from employment for a year of assessment is calculated as follows:

(a) by applying the appropriate rates in paragraph 1 of the First Schedule to the Act to the excess of the following:

(i) the income of an employee derived from employment for the year of assessment; less

(ii) tax reliefs granted by the Commissioner-General to the employee and retirement contributions for the year of assessment; and

(b) In the case of a part-time employment other than those mentioned under subparagraph (ii) of paragraph (a) of subsection (1) of section 116 of the Act,

(i) at the rate of ten percent on account, where the employee is a resident individual; and

(ii) at the rate mentioned in paragraph 2 of the First Schedule of the Act, where the employee is a non-resident individual.