Taxation of Employees
A comprehensive commentary on employee taxation including legislation. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.
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Product description
A comprehensive commentary on employee taxation including legislation. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.
This work covers every aspect of the taxation of employees. It assists the employer and employee to understand the tax consequences of particular package choices and so structure tax-effective remuneration packages. It deals with inter alia: fringe benefits, share incentive schemes, retirement funding choices and medical cover, deferred compensation and other special payments, cross-border tax issues for incoming and outgoing expat employees. Recent developments are provided after the annual Budget Speech and extensive legislative materials, such as extracts from Acts, Interpretation and Practice Notes and SARS Guides, are added for ease of use. Updated on a regular basis to keep current with changes in legislation and case law. All subs get a complimentary copy of LexisNexis Concise Guide to Employee Taxation at the beginning of each year.
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Table of contents
Structural outline of the taxation of employees
General structure of fringe benefit taxation
Relevant definitions
Assets
Debts paid or waived by employers
Benefits
Interest-free or low interest rate loans
Expenses and allowances
Services rendered to employees
Interest-free or low interest rate loans
Obligations of the employer and disputes
PAYE, SITE and other employment-related taxes
Wording in contracts of employment
