Taxi fares as a travel allowance?
Can taxi fares be treated as a travel allowance for income tax purposes? As far as SARS is concerned, taxi…
Newsletters & Articles
Tax Legislation – Use of Company Car When the Car is Rented
Some employers find it more convenient to hire cards on a long term basis from a company which hires cars…
Taxing Employees Not in Standard Employment
We know that employees in standard employment must be taxed by reference to the tax tables or the official rates…
Payment / Encashment of Additional Leave Benefits that Accrue
We have recently become aware of an interesting ruling impacting on the tax treatment of leave pay on retirement or…
Interesting Challenge – UIF Contributor Definition
The Unemployment Insurance Contributions Act excludes employees who are employed by an employer for less than 24 hours a month,…
Independent Contractors who Pay PAYE may be Excluded from UIF
Independent contractors earn income for the services that they render, and SARS made changes to the Fourth Schedule of the…
SARS Access to Third Party Information
Government Gazette Number 35090, issued on 29 February 2012, has fundamentally changed the access that SARS has to every person’s…
The New BEE Codes of Good Practice
Cabinet has approved the revised Broad-Based Black Economic Empowerment (B-BBEE) Codes of Good Practice 2012 for public comment. Some of…
Garnishees
When an employee leaves your employ and you have been served with a garnishee order for that employee, please remember…
Registering your Domestic for UIF Purposes
We have recently had a spate of queries relating to the registration of domestic workers for UIF purposes. In many…
Official Interest Rate – South Africa
The new “Official Rate of Interest” published on the SARS website www.sars.gov.za for calculating fringe benefits has been reduced from…