Strengthen your practical knowledge of payroll, employee taxation and individual tax compliance with this comprehensive self-study package.

The package provides valuable guidance on travel allowances, medical tax credits, fringe benefits, home-office expenses and the tax responsibilities of commission earners, freelancers and independent contractors. It also covers essential employer obligations relating to PAYE, UIF and SDL, helping participants understand how to calculate, submit and manage payroll-related taxes correctly.

Designed for payroll administrators, bookkeepers, tax practitioners, HR professionals, employers and business owners, this practical package equips participants to apply tax rules more confidently, improve payroll accuracy and support greater compliance with SARS and Department of Employment and Labour requirements.

The following courses are included in this package:

DIFFERENT TYPES OF TRAVEL ALLOWANCES

• Where the employer provides a company owned car for the employee
• A travel allowance / car allowance is given to some staff members whereby the employee uses his or her own vehicle
• A reimbursement of business travel expenses where the employee is paid a rate per kilometer travelled
• Source codes to be used on IRP5’s for the different scenarios and calculations
• The 80/20 Rule applied

DETERMINATION OF MEDICAL TAX CREDITS (MTC)

• Medical Tax Credits – year on year comparison
• Individuals who have not had their MTC taken into account by an employer
• The meaning of “dependent”, “spouse” and “child”
• Persons paying the contributions
• Apportionment

DETERMINATION OF ADDITIONAL MEDICAL TAX CREDITS (AMTC)

• Qualifying medical expenses (Disability, Physical Impairment)
• Qualifying persons
• Timing of claim of qualifying medical expenses
• How to claim – whether you are registered for income tax or not
• How to object to a disallowance

COMMISSION EARNERS & TAX

• Who is a commission earner
• Remuneration subject to PAYE, on the payment basis
• How to apply for a tax directive
• Types of expenses claimed as deductions
• Reduction in commission income due to Covid-19 lockdowns
• Formulas for Calculating Tax on Commission
  • Aggregated Annual Taxable Income
  • Tax Directive
  • Annualised Amount of Tax Payable
• Home office deductions and lockdown
• Home office deductions and the impact on Capital Gains Tax
• How to complete your income tax return
• Maintaining an income statement
• Claims against Travel Costs and the importance of a Travel Log Book
• Caution in accepting Auto-assessments from SARS

FREELANCERS & INDEPENDENT CONTRACTORS & TAX

• Know what kind of business you are running –
  • Sole Proprietor
  • PTY LTD
  • Partnership
  • CC
  • Independent contractors or freelancers
  • Small Business Corporation
• Provisional Tax and Turnover Tax
• How are you taxed on your 'side business'
• Types of expenses claimed as deductions
• Benefit from home office tax deductibles
• Home office deductions and the impact on Capital Gains Tax
• How to complete your income tax return
• Maintaining an income statement
• Claims against Travel Costs and the importance of a Travel Log Book
• Caution in accepting Auto-assessments from SARS

EMPLOYER & EMPLOYEE: PAYE, UIF & SDL

• Registration of your entity with both SARS and The Department of Labour – the two are NOT the same
• How to calculate, submit and pay – and to who?
• When is an employer compelled to pay SDL?
• What tax relief systems are available to employers
• How to effectively use your SETA
• Introduction to Workmen’s Compensation and when is it compulsory to register

FRINGE BENEFITS & TAX

• Free/cheap assets
• Right of use of an asset
• Right of use of a motor vehicle
• Meals, refreshments
• Residential accommodation
• Free or cheap services
• Benefits in respect of loans
• Benefit funds
• Medical expenses
• Insurance policies
• Retirement funds
• Payment of employees’ debt
• Allowances
  • Transport allowance
  • Travel allowance
  • Subsistence allowance

HOME OFFICE EXPENSES

• When will I be able to claim home office expenses?
• What are the requirements for claiming home office expenses?
• What constitutes home office expenditure?
• What are the Capital Gains Tax implications if I sell my house used partially for trade?
• How do I apply the floor space formula?

HOW TO CALCULATE A REASONABLE TRAVEL ALLOWANCE

• When will I be able to claim home office expenses?
• What are the requirements for claiming home office expenses?
• What constitutes home office expenditure?
• What are the Capital Gains Tax implications if I sell my house used partially for trade?
• How do I apply the floor space formula?

All Included:

• Video presented courses
• Downloadable course material
• Certificate of training
• Assessments (optional)
• SAIT Accredited (Verifiable CPD Hours)