## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/in/payroll/llms.txt

Use this file to discover all available documentation pages before proceeding.

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# What are Benefits and Deductions in Zoho Payroll?

Benefits

Deductions

Definition

Amounts deducted before calculating income tax

Amounts deducted after calculating income tax

Impact on Income

Reduces net taxable income and lowers income tax

Does not affect net taxable income

Examples

National Pension Scheme (NPS), Voluntary Provident Fund (VPF)

Purchases made in the company grocery store or food court

Recurrence

Deductions occur regularly in each pay run

One-time deduction, doesn’t recur in subsequent pay runs