22- for work-connected illnesses, pension and retirement payments, etc. 36. Tax rates: Attached as Exhibit B is the new rate table applicable to the income of individuals. In general, employed individuals will pay approximately the same amount of taxes as were paid under the previous Schedule IV and 1% supplementary tax, which is repealed by the new law. 37. Payment of the tax: Although the tax is an annual one, monthly provisional pay-ments, computed in accordance with a special rate table (Exchibit C) are required. The amounts of such provisional payments remain practi-cally unchanged from those which had to be made under the previous law, taking into account the 1% supplementary tax. Employers have the obligation of withholding such provisional payments, which must be remitted to the tax authorities within the first 15 days of the following month. No later than March, the withholding agent must determine the total amount of the tax for the preceding calendar year and withhold and remit to the tax authorities any additional amount due by the employee. When the amounts withheld have exceeded the amount due, the excess will be offset directly by the employer who will not withhold additional taxes until the amount paid in excess has been absorbed. Individuals resident in Mexico who receive income directly from abroad as compensation for personal services, as well as Mexican employees of embassies, consulates, etc. are also required to make monthly provisional payments for their own account, and to present an annual tax return covering income obtained in the calendar year, no later than the following April. 38. Employment with two or more _employers:_ Individuals who work or have worked for two or more employers either simultaneously or successively can elect either one of the two procedures set forth below for the payment of the tax: a) The employees themselves can file an annual return in the month of April and pay the balance of taxes due or determine the excess paid. If this procedure is adopted, the employees must so advise their employers who withheld the monthly provisional payments, no later than January 31, in order that the employer will not prepare the related annual return. b) The employees can inform the latest employer for whom they worked or the employer from whom they received the highest remuneration, as the case may be, as to the amount of income