“Expat” tax has become a general term used when discussing the taxation of individuals working abroad.
While these individuals might not cease to be taxed as residents in South Africa, they might qualify for an exemption on remuneration earned while working abroad.
We offer a dedicated session for discussing this exemption, with practical application discussions.
This session will address matters including, but not limited to, the following:
• Tax treatment for employee:
o Calculation of days to qualify for the exemption and practical issues thereof
o Amounts included in remuneration to be exempt
o Apportionment of taxable allowances for the purposes of deductions on assessment
o Administrative provisions for the individual tax return
• Tax treatment for employer:
o Considerations for withholding of PAYE
o Impact on SDL and UIF
