What happens when an employee has started working at the company in September or October?

For this particular employee, their income for the entire year is considered. It should be noted that for the period before September, they need to provide a certificate from their previous employer under Article 45 of the Personal Income Tax Act to determine the tax base for the entire year. If the employee has never worked before and has no previous employer, only the income from September to the end of the year will be considered.