1. **Problem Statement:** Calculate Tanya Graham's net pay for the month based on the given earnings and deductions. 2. **Step 1: Calculate Monthly Earnings** - Annual Basic Salary = 4,200,000 - Monthly Basic Salary = \frac{4,200,000}{12} = 350,000 - Weekly Taxable Transport Allowance = 15,000 - Monthly Transport Allowance = 15,000 \times 4 = 60,000 - Monthly Telephone Allowance = 18,000 - Overtime for the Month = 22,000 3. **Step 2: Calculate Gross Pay** $$\text{Gross Pay} = 350,000 + 60,000 + 18,000 + 22,000 = 450,000$$ 4. **Step 3: Calculate NIS Deduction** - NIS is 3% of Gross Income capped at 12,500 monthly - 3% of 450,000 = 13,500 but capped at 12,500 - So, NIS = 12,500 5. **Step 4: Calculate Pension Deduction** - Pension = 5% of Basic Salary - Pension = 0.05 \times 350,000 = 17,500 6. **Step 5: Calculate Statutory Income** $$\text{Statutory Income} = \text{Gross Pay} - \text{NIS} - \text{Pension} = 450,000 - 12,500 - 17,500 = 420,000$$ 7. **Step 6: Calculate Taxable Income** - Annual Threshold = 1,799,376 - Monthly Threshold = \frac{1,799,376}{12} = 149,948 - Taxable Income = Statutory Income - Monthly Threshold $$420,000 - 149,948 = 270,052$$ 8. **Step 7: Calculate Income Tax (PAYE)** - Income Tax Rate = 25% on chargeable income up to 6M - Income Tax = 0.25 \times 270,052 = 67,513 9. **Step 8: Calculate Education Tax** - Education Tax = 2.25% of Statutory Income - Education Tax = 0.0225 \times 420,000 = 9,450 10. **Step 9: Calculate NHT Deduction** - NHT = 2% of Gross Income - NHT = 0.02 \times 450,000 = 9,000 11. **Step 10: Calculate Voluntary Deductions (Monthly)** - Credit Union Savings = \frac{360,000}{12} = 30,000 - Insurance Premium = \frac{120,000}{12} = 10,000 - Union Dues = 5,000 - Loan Repayment = 22,000 - Total Voluntary Deductions = 30,000 + 10,000 + 5,000 + 22,000 = 67,000 12. **Step 11: Calculate Total Deductions** $$\text{Total Deductions} = \text{Income Tax} + \text{NIS} + \text{Education Tax} + \text{NHT} + \text{Voluntary Deductions}$$ $$= 67,513 + 12,500 + 9,450 + 9,000 + 67,000 = 165,463$$ 13. **Step 12: Calculate Net Pay** $$\text{Net Pay} = \text{Gross Pay} - \text{Total Deductions} = 450,000 - 165,463 = 284,537$$ **Final Answer:** Tanya Graham's net pay for the month is **284,537**.