CCH Personal Tax
Expat Backing Schedules
The document outlines the different employment backing schedules for expatriates, detailing two types based on the 'Equalisation option': 'Full', 'Employment only', or 'None' versus 'Specific'. For the former, it includes schedules like 'Schedule of Remuneration', 'Allocation of Compensation', 'Proof of Equalisation', and 'Box 1 Reconciliation', providing comprehensive details on compensation and income splits. The 'Specific' option produces similar schedules but differentiates between employer and taxpayer tax responsibilities. Each schedule offers detailed insights into remuneration, compensation allocation, gross-up calculations, and Box 1 calculations on the SA102.