When the employee’s income tax liability is borne by the employer, the tax that is paid or payable by the employer forms part of the employee’s income and it is subject to tax. If the company is bearing the tax partially, please indicate:
	(i)	the amount and type of remuneration on which the tax is borne or
	(ii)	the amount of tax to be borne by employer and employee respectively, or
	(iii)	whether it is a tax reimbursement
Do note that the employee’s tax is not considered as ‘borne by the employer’ if the employer is merely deducting the tax from the employee’s salary or withholding his salary for tax clearance.