SRI recalls that employees whose income, dependants or projected expenditure have changed may submit a second update of the personal expenditure form to their employer during September 2026. This allows future monthly income tax withholding to be recalculated.

The form must therefore reflect the updated circumstances, rather than merely repeat the initial projection. The announcement specifies, in particular, that the same person cannot be claimed as a dependant by several taxpayers; changes in household composition therefore require a separate check.

For the employee, useful preparation consists of comparing the original projection with subsequent changes. The information submitted should enable the employer to understand what justifies recalculation. Where several household members could claim the same dependant, coordination avoids duplication. The expected payroll effect remains distinct, however, from subsequent verification of expenditure and its treatment for annual tax purposes.

We note that adjusting withholding does not constitute general acceptance of all expenditure stated. Eligible categories, ceilings and the conditions relating to dependants still need to be checked. This reading concerns the mechanism for updating information with the employer and does not quantify an employee's final tax reduction.