For Subscription earnings: tax is calculated from the gross earnings allocated to the Seller for the relevant monthly period, before any payout threshold evaluation.
For Custom Enterprise Deal earnings: tax is calculated from the gross earnings allocated to the Seller for the relevant semi-annual period (1 January–30 June or 1 July–31 December), before payout execution.
In both cases, the payout threshold is applied to the net amount after tax deduction.