The expenses that need to be paid when working part-time must meet three criteria before claiming. The expenses have already been incurred, are fully and purely generating work income, and are necessary for work.
Staff should keep all documents to support claimed expenses and the purpose of recording expenses.
However, if the employer reimburses the expenses declared by the employee, the employee cannot claim a deduction for the expenses, and the expenses reimbursed by the employer to the employee are not taxable.
Salaries Tax: Basic Salary + Commission
In addition to the basic salary, employees in some industries also earn commissions for facilitating business.
Those industries include real estate brokers, insurance agents, salesmen, etc… Usually, these employees need to pay for transportation and entertainment to generate commission income.
When claiming a deduction for travel and entertainment expenses
When employees claim a deduction for transportation and entertainment expenses, they must prove that the expenses are completely and directly related to the small-scale business. The Inland Revenue Department generally approves the deduction of commissions, and 10% of the commissions of such employees is the number of deductions (salaries tax).
The above information is for reference only. If in doubt, we welcome your tax inquiry