Taxation of Employees covers every aspect of employee taxation, including legislation.
Edition/issue: 86
Published: December 2025
Publisher: LexisNexis South Africa
Taxation of Employees covers every aspect of employee taxation, including legislation.
Available in print (looseleaf) and online format. Print includes updates for 12 months, thereafter updates are billed annually in advance.
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This work 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 expatriate 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.
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