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Nozizwe Zulu is an actress, puppeteer and voice-over artist.
As an employee, all nonmonetary benefits that you receive from your employer - commonly known as fringe benefits - are taxable subject to certain exclusions.
Common examples of taxable fringe benefits include the right to use a car, a housing subsidy, the payment of residential accommodation and medical scheme contributions.
However, not all fringe benefits are subject to taxation. Two common examples that are worth looking into in more detail are the uniform allowance and relocation costs. Both of these may be exempt from taxation if certain requirements are met.
An employer may provide you, as an employee, with a uniform, or provide you with an allowance to purchase a uniform. Such a provision would generally be regarded as a fringe benefit and be subject to taxation in the hands of the employee.
However, if certain requirements are met, this provision for a uniform may be nontaxable for the employee. The requirements are very stringent:
l It must be a condition ...
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