As a result of certain uncertainties with respect to its scope, the so-called tax on high employment income, which was in principle to be first paid before April 30, 2014, has been postponed to the 15th day following the upcoming publication of the FTA's official guidelines. Under the terms of this tax, enterprises paying an aggregate gross employment income of more than €1 million to a given individual are liable to a 50% tax on the fraction of such employment income that exceeds €1 million. It was formerly known as the "75% tax" and was eventually enacted in the very last few days of 2013.