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Haiti - Economy : The bonuses and New Year's gifts are taxable, under penalty of heavy fine 16/12/2012 09:48:22
Article 95.- "The bonuses, New Year gifts (étrennes) and overtime pay are taxed at the rate of 10% on all taxable wages. They will be subject to withholding tax, separate from the wage withholding, under the tax schedule of physical persons. These charges must be paid, accompanied by an explanatory statement, no later than fifteen (15) of the month following that in which such bonuses, New Year gifts (étrennes) and overtime pay were granted. [...] Fault by the employer to pay the amount of the withholdingon bonuses within the period specified, in the second paragraph of this Article, the latter will pay, default interest at the rate provided in section 162, without prejudice to any other penalties provided by this Decree. In case of false declaration noted in the explanatory statement, the employer will be liable to a fixed penalty of Hundred Thousand (100,000) gourdes". HL/ HaitiLibre
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