Whatshot

2026
All
September
2025
All
November
All
2024
All
June
All
April
All
2023
All
March
All
2022
All
2021
All
2020
All
March
All
February
All
2019
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
2018
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
2017
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
January
All
2016
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
January
All
2015
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
DHS
April
All
March
All
February
All
January
All
2014
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
KZN
May
All
April
All
March
All
February
All
January
All
2013
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
January
All
2012
All
December
All
November
All
October
All
September
All
August
All
July
All

Tax Talk

Tax Talk

Date: 2014-11-07
EMPLOYEES TAX AND FRINGE BENEFITS:

SUBSISTENCE ALLOWANCES - IN RSA:
Generally, allowances and advances must be included in taxable income of the recipient, unless specifically excluded. Section 8(1)(a)(i) states that there shall be included in the taxable income of any person, any amount paid or granted by the principal, as an allowance, EXCLUDLING any portion of any allowance/advance actually expended by the recipient on any accommodation, meals and other incidental costs, where the recipient is obliged by reason of their office or employment, required to spend at least one night away from their usual place of residence in the Republic, subject to certain provisions. There are separate provisions for business trips outside the RSA.

Paragraph 8(1)(c)(i) provides that the recipient will be deemed to have expended the allowance, where the recipient proves to SARS the amount of expenses incurred in respect of accommodation, meals and other incidental costs. The deduction will be limited to the amount of the allowance paid.

Practically, an employee may deduct from the allowance for meals and incidental costs, either
  • The amount actually spent on meals and incidental costs, or where there is only an incidental cost allowance, incidental costs such as beverages, private phone calls, tips and room service; or
  •  The Gazetted amount for each day or part thereof, where the employee is away for their usual place of residence, and has to spend at least one night away from home.

Currently, this Gazetted amount is R335 per day for meals and incidental costs, and R103 per day for incidental costs only.To obtain professional advice on your employee fringe benefit and payroll matters, contact your nearest branch of Roberts and Chaplin situated in Ballito (032-586 0387) and Umhlali (032-947 1010) for your convenience.