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of <h1>Section 17: What counts as salary for tax-salary due, paid, allowed, arrears; partners' payments excluded</h1> Income chargeable as 'salaries' includes: salary due from an employer or former employer in the previous year (whether paid or not); salary paid or allowed in the previous year by or on behalf of an employer or former employer before or though not yet due; and arrears of salary paid or allowed in the previous year if not previously taxed. Advance inclusion in a prior year prevents re-inclusion when due. Remuneration, bonus, commission or similar amounts due to or received by a partner from the firm are not treated as 'salary' under this section.
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