A. To determine the taxable employment income and the employment income tax liability of each employee, we need to consider the basic salary, overtime hours, overtime duration, and other employment benefits.

1. Abduljebber Mohammed: - Basic salary: Br 4,200 - Overtime hours: 10 - Overtime duration: 6:00pm to 10:00pm - Transport allowance: Br 1,000

Taxable Employment Income: Basic salary + Overtime pay + Transport allowance = Br 4,200 + (10 * hourly rate * overtime duration) + Br 1,000

Employment Income Tax Liability: Calculate the tax liability based on the taxable employment income using the tax rates currently in force in Ethiopia.

1. Demissie Eniyew: - Basic salary: Br 3,800 - Overtime hours: 16 - Overtime duration: 10:00pm to 6:00am - Transport allowance: Br 500

Taxable Employment Income: Basic salary + Overtime pay + Transport allowance = Br 3,800 + (16 * hourly rate * overtime duration) + Br 500

Employment Income Tax Liability: Calculate the tax liability based on the taxable employment income using the tax rates currently in force in Ethiopia.

1. Gezhahegn Meshesha: - Basic salary: Br 1,600 - Overtime hours: 10 - Overtime duration: Weekly rest days - Transport allowance: Br 500

Taxable Employment Income: Basic salary + Overtime pay + Transport allowance = Br 1,600 + (10 * hourly rate * overtime duration) + Br 500

Employment Income Tax Liability: Calculate the tax liability based on the taxable employment income using the tax rates currently in force in Ethiopia.

B. To prepare the Employment Income Tax Declaration that must be filed with the ERCA revenue office, we need to gather the necessary information for each employee, including their basic salary, overtime hours, overtime duration, and other employment benefits. We also need to include the TIN, location, and contact details of Helen Nutritional Foods plc.

C. To determine the amount that must be reported on line 20 and line 30 of ERCA form 1103, we need to calculate the total taxable employment income and the total employment income tax liability for all employees. Line 20 represents the total taxable employment income, and line 30 represents the total employment income tax liability.

D. To account for employment income taxation, we need to keep track of the taxable employment income and the employment income tax liability for each employee. This information should be recorded in the company’s financial records and reported to the tax authorities as required.