Overdue
Taxes

Tax
Overpayments*

Taxable
Benefits

Jan - Mar

5%

C = 1%    NC = 3%

1%

Apr - June

5%

C = 1%    NC = 3%

1%

July - Sept

5%

C = 1%    NC = 3%

1%

Oct - Dec

5%

C = 1%    NC = 3%

1%