As the annual bonus and annual leave allowances do not form part of your basic salary, these items must be disclosed separately on the PAYE 5 certificates.
By disclosing these items separately on the PAYE 5 certificate does not mean that you are taxed double on it. This is merely the paper showing the total income you received for the year, on which tax is calculated.
The purpose of the "other income" line item on the PAYE 5 certificate is so that you can declare the income received (other than the basic salary), such as the annual bonuses.
Get Inland Revenue Tax Deadlines in your Inbox
We'll tell you when tax season is open and when it closes. Nothing more.