Staff assessment amounts for those with neither a dependent spouse nor a dependent child would be equal to the differences between the gross salaries at different grades and steps and the corresponding net salaries at the single rate.
既无受扶养配偶又无受扶养子女者的工作人员的薪金税数额相当于各个职等和职级的薪金毛额与同等同级的单身薪金净额之间的差额。