There are numerous situations where an employee may be required to use the Gautrain in the performance of their job. The following two scenarios are looked at:
Scenario 1 – Where the employer owns the card:
The employee must keep a log of the business use of that card. The private usage must be taxed as a fringe benefit. This includes the travel from the place of work to the employee’s residence.
Scenario 2 – Where the employee owns the card:
The employee would need to submit a detailed monthly schedule reflecting the business travel undertaken. The employee could then be reimbursed tax-free through the payroll.
The same logic is applied regarding the use of E-Toll tags.