depending on where it lands.

Some Bermuda employees will pay a three percent payroll tax this year, while others will pay four percent.

And others will pay something in between.

Mr. Malcolm Dixon, executive director of the Bermuda Employers' Council, said the decision was up to the individual employer.

Government's February 15 Budget combined the hospital levy and employment tax into a single 11.5 percent payroll tax. The effect was an increase of 0.5 percent, with employers able to deduct a maximum of four percent from employees' pay packets.

"As far as the Bermuda Employers' Council can determine, employers will be deducting variables of between three percent to four percent from their employees under the new payroll tax structure,'' Mr. Dixon said.

"A similar situation occurred following the 1994 Budget when the hospital levy was increased from five percent to six percent and employers were given the option to pass on the additional one percent to their employees.

"The result was that employers deducted variables between three percent to 3.5 percent from their employees.'' The council has 320 members, representing at least 20,000 employees.

Mr. Dixon said he was not aware of companies which took three percent from employees last year and would this year move to taking the full four percent.

But some were moving to four percent from 3.5 percent.

"We are not in a position to advise our members, which we normally would do,'' he said. "This is an individual company decision.'' In other tax increases effective today: The Airport departure tax rises to $20, from $15.

Hotels, guest houses, travel agencies and airlines will be required by law to offer advance purchase of departure tax vouchers to airline passengers.

Those who check in at the Airport without a voucher will be required to pay at the airline counter.

Parking ticket fines rise to $50, from $30. The new, higher fine will be handwritten on the ticket until new tickets are ready, Police advise.

Residents who employ domestics and gardeners more than four hours a week and were previously exempt from paying hospital levy and employment tax will now be subject to the new payroll tax.

They should attend the Tax Commissioner's Office to register, a spokesman said. Registration should occur "as soon as possible'', and by July 15 at the latest, he said. July 15 is the end of the first taxation quarter, when the first payments under the new tax are due.

The Corporate Services Tax Act 1995 takes effect, requiring providers of service to exempt companies to pay a percentage of their gross receipts to Government.

Companies affected have until April 30 to register.