|
Number
|
Text
|
|
1
|
SITE
|
|
2
|
PAYE
|
|
3
|
Tax on retirement lump sum and severance benefits
|
|
4
|
Medical Scheme Fees Tax Credit taken into account by employer for PAYE purposes
|
|
5
|
Additional Medical Expenses Tax Credit if employee ≥65
|
|
6
|
UIF contribution (employer and employee contributions)
|
|
7
|
SDL contribution
|
|
8
|
Total Tax, SDL and UIF
|
|
9
|
Reason for non-deduction of tax
|
|
10
|
Income (PAYE)
|
|
11
|
Pension (PAYE)
|
|
12
|
Annual payment (PAYE)
|
|
13
|
Comission (PAYE)
|
|
14
|
Arbitration award (PAYE)
|
|
15
|
Annuity from a RAF (PAYE)
|
|
16
|
Restraint of trade (PAYE)
|
|
17
|
Other retirement lump sums (PAYE)
|
|
18
|
Director’s remuneration (PAYE)
|
|
19
|
Independent contractors (PAYE)
|
|
20
|
Labour Brokers (PAYE/IT)
|
|
21
|
Income of Labour Brokers (PAYE)
|
|
22
|
Directors Fees – RSA Resident NED [IT]
|
|
23
|
Directors Remuneration – Non-Resident NED [PAYE]
|
|
24
|
Income (PAYE)
|
|
25
|
Pension (PAYE)
|
|
26
|
Annual payment (PAYE)
|
|
27
|
Arbitration award (PAYE)
|
|
28
|
Director’s remuneration (PAYE)
|
|
29
|
Independent contractors (PAYE)
|
|
30
|
Labour Brokers (PAYE/IT)
|
|
31
|
Income of Labour Brokers (PAYE)
|
|
32
|
Travel allowance (PAYE)
|
|
33
|
Reimbursive travel allowance (IT)
|
|
34
|
Reimbursive travel allowance (Excl)
|
|
35
|
Subsistence allowance – local travel (IT)
|
|
36
|
Share options exercised (PAYE)
|
|
37
|
Other allowances (PAYE)
|
|
38
|
Other allowances (Excl)
|
|
39
|
Subsistence allowance – foreign travel (IT)
|
|
40
|
Broad-based employee share plan (PAYE)
|
|
41
|
Vesting of equity instruments (PAYE)
|
|
42
|
Dividends not exempt i.t.o par (dd) of the proviso to s10(1)(k)(i) (PAYE)
|
|
43
|
Dividends not exempt i.t.o. par (ii) of the proviso to s 10(1)(k)(i) (PAYE)
|
|
44
|
Dividends not exempt i.t.o. par (jj) of the proviso to s 10(1)(k)(i) (PAYE)
|
|
45
|
Reimbursive travel allowance (PAYE)
|
|
46
|
Dividends not exempt i.t.o. par (kk) of the proviso to s10(1)(k)(i) (PAYE)
|
|
47
|
Travel allowance (PAYE)
|
|
48
|
Reimbursive travel allowance (IT)
|
|
49
|
Reimbursive travel allowance (Excl)
|
|
50
|
Subsistence allowance – local travel (IT)
|
|
51
|
Share options exercised (PAYE)
|
|
52
|
Public office allowance (PAYE)
|
|
53
|
Other allowances (PAYE)
|
|
54
|
Other allowances (Excl)
|
|
55
|
Subsistence allowance – foreign travel (IT)
|
|
56
|
Broad-based employee share plan (PAYE)
|
|
57
|
Vesting of equity instruments (PAYE)
|
|
58
|
Dividends not exempt i.t.o par (dd) of the proviso to s10(1)(k)(i) (PAYE)
|
|
59
|
Dividends not exempt i.t.o. par (ii) of the proviso to s 10(1)(k)(i) (PAYE)
|
|
60
|
Dividends not exempt i.t.o. par (jj) of the proviso to s 10(1)(k)(i) (PAYE)
|
|
61
|
Reimbursive travel allowance (PAYE)
|
|
62
|
Dividends not exempt i.t.o. par (kk) of the proviso to s10(1)(k)(i) (PAYE)
|
|
63
|
General fringe benefits (PAYE)
|
|
64
|
Use of motor vehicle acquired by employer NOT via Operating Lease (PAYE)
|
|
65
|
Accommodation (PAYE)
|
|
66
|
Services (PAYE)
|
|
67
|
Employee’s debt (PAYE)
|
|
68
|
Taxable Bursaries or scholarships (PAYE)
|
|
69
|
Medical aid contributions (PAYE)
|
|
70
|
Medical services costs (PAYE)
|
|
71
|
Non-taxable Bursaries or scholarships (Excl)
|
|
72
|
Use of motor vehicle acquired by employer via Operating Lease (PAYE)
|
|
73
|
Taxable Benefit i.r.o. Pension Fund Employer contribution
|
|
74
|
Taxable Bursaries or scholarships – Further Education (PAYE)
|
|
75
|
Non-taxable Bursaries or scholarships – Further Education (Excl)
|
|
76
|
Non-taxable Fringe Benefit – Acquisition of Immovable Property (Excl)
|
|
77
|
Taxable Benefit i.r.o. Provident Fund Employer contribution (PAYE)
|
|
78
|
Employer Retirement Annuity Fund Contribution – (PAYE - Foreign)
|
|
79
|
Non-taxable bursaries or scholarships to a disabled person – further education (Excl)
|
|
80
|
General fringe benefits (PAYE)
|
|
81
|
Use of motor vehicle acquired by employer NOT via Operating Lease (PAYE)
|
|
82
|
Accommodation (PAYE)
|
|
83
|
Services (PAYE)
|
|
84
|
Employee’s debt (PAYE)
|
|
85
|
Taxable Bursaries or scholarships (PAYE)
|
|
86
|
Medical aid contributions (PAYE)
|
|
87
|
Medical services costs (PAYE)
|
|
88
|
Non-taxable Bursaries or scholarships (Excl)
|
|
89
|
Use of motor vehicle acquired by employer via Operating Lease (PAYE)
|
|
90
|
Taxable Benefit i.r.o. Pension Fund Employer contribution (PAYE)
|
|
91
|
Gratuities (PAYE)
|
|
92
|
Special Remuneration (PAYE)
|
|
93
|
Other lump sums (PAYE)
|
|
94
|
Surplus apportionments and Employer Owned Policy Proceeds (Excl)
|
|
95
|
Unclaimed benefits (PAYE)
|
|
96
|
Retirement / involuntary termination of employment lump sum benefits / Commutation of annuities (PAY
|
|
97
|
Lump sum withdrawal benefits (PAYE)
|
|
98
|
Living annuity and surplus apportionments (section 15C of the Pension Fund Act) (PAYE)
|
|
99
|
Compensation iro death during employment (Excl / PAYE)
|
|
100
|
Transfer of Unclaimed Benefits (PAYE)
|
|
101
|
Transfer on Retirement (PAYE)
|
|
102
|
Special Remuneration (PAYE)
|
|
103
|
Other lump sums (PAYE)
|
|
104
|
Other lump sums (PAYE)
|
|
105
|
Remuneration portion of local allowances and benefits
|
|
106
|
Total provident fund contributions
|
|
107
|
Medical scheme fees (contributions)
|
|
108
|
Current retirement annuity fund contributions
|
|
109
|
Arrear (re-instated) retirement annuity fund contributions
|
|
110
|
Premiums paid for loss of income policies
|
|
111
|
Medical services costs deemed to be paid by the employee
|
|
112
|
Donations deducted from the employee’s remuneration and paid by the employer to the Organisation
|
|
113
|
Employer’s medical scheme fees (contributions)
|
|
114
|
Arrear pension fund contributions – Non-statutory forces (NSF)
|
|
115
|
Employer’s retirement annuity fund contributions
|
|
116
|
Employer’s medical aid contributions i.r.o an employee who qualifies for the “no value” provisions
|
|
117
|
Total pension fund contributions
|
|
118
|
Taxable Bursaries or Scholarships to a disabled person – Basic Education (PAYE)
|
|
119
|
Non-Taxable Bursaries or Scholarships to a disabled person – Basic Education (Excl)
|
|
120
|
Taxable Bursaries or Scholarship to a disabled person – Further Education (PAYE)
|
|
121
|
Gross Employment Income (Taxable)
|
|
122
|
Gross non-taxable income
|
|
123
|
Total Deductions/Contributions
|
