7.6 Employees' tax considerations

Commentary

7.6.3 Reimbursement of travel claims

South Africa
South Africa | Commentary

7.6.3 Reimbursement of travel claims

South Africa | Commentary

7.6.3     Reimbursement of travel claims

Paragraph (cC) of the definition of 'remuneration' states that travel allowances paid in excess of the rate per kilometre specified in the simplified method under the notice (R3,82 for the 2022 year of assessment), have to be included in the relevant employee's remuneration. Therefore, an amount that is below the prescribed rate will not be included in the employee's remuneration and will also not be subject to the deduction or withholding of PAYE. The 80/20 rule also does not apply to reimbursements in excess of the prescribed rate for travel claims and the full amount

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