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