South African Payroll Association

Info Guide 2009/10

T A X Y E A R 2 0 0 9 / 10

COIDA
Threshold	R239172.00 (March 2009) per annum

Skills Development Levy
Payroll Threshold Percentage Contribution	R500 000 per annum 1%

UIF
Threshold Percentage Contribution	R12 478 per month (as from 1 February 2008) 1% Employer 1% Employee

2009 / 2010 Tax Tables
Taxable Income (Rand)	*Rates of Tax*
0 – 132 000	18% of each R1
132 001 – 210 000	R23 760 + 25% of the amount above R132 000
210 001 – 290 000	R43 260 + 30% of the amount above R210 000
290 001 – 410 000	R67 260 + 35% of the amount above R290 000
410 001 – 525 000	R109 260 + 38% of the amount above R410 000
525 001 and above	R152 960 + 40% of the amount above R525 000
Rebates Primary Additional (Persons 65 & older)	R 9 766.00 R 5 400.00
Tax Thresholds Below Age 65 Age 65 & over	R54 200.00 R84 200.00
Marginal Tax Rate	40%

Occasional Income
Retrenchment Exemption	R30 000

Allowances
Car/Travel Allowance	60% Taxable
Donations	10% of taxable income before deducting medical expenses
Holders of Public Office	50% Taxable 25% Tax Rate
Subsistence - Incidentals Only - Meals & Incidentals	R80 perdiem R260 perdiem
Tool Allowance	R75 per annum

Fringe Benefits
Holiday Accommodation	R100 per day
Official Rate of Interest	9.5% as from 1 June 2009 (previously 11.5%)
Residential Accommodation - Abatement - Factor - less than 4 Rooms - furnished no power or fuel - furnished with power or fuel - unfurnished no power or fuel - unfurnished with power or fuel	R20 000 17 18 19 17 18
Use of Vehicle - Annual Depreciation - Benefit % of Determined Value - first vehicle - subsequent vehicles - Fuel Costs Deduction - Maintenance Costs Deduction	15% 2.5% 4% R120 per month R85 per month

Deductions
Medical Aid Contributions	R625 for each of the first two dependants and R380 for additional dependants
Pension Fund - Employee Contribution - Annual Limit - Non-Taxable Arrear Contr.	7.5% R1 750 R1 800
Provident Fund - Legal Limit - Currently Practiced Limit - Non-Taxable Arrear Contr.	10% 20% R1 800
Retirement Annuity - Employee Contribution - Annual Limit - Total RA & Pension Limit - Arrear Contribution	15% R1 750 R3 500 R1 800

Travelling Allowance

Rate per kilometre which may be used in determining the allowable deduction to business-travel, where no records of actual costs are kept

Value of the vehicle (Vat Incl)	Fixed cost (R p.a.)	Fuel cost (c/km)	Maintenance cost (c/km)
0 - 40 000	14 672	58.6	21.7
40 001 - 80 000	29 106	58.6	21.7
80 001 - 120 000	39 928	62.5	24.2
120 001 - 160 000	50 749	68.6	28.0
160 001 - 200 000	63 424	68.8	41.1
200 001 - 240 000	76 041	81.5	46.4
240 001 - 280 000	86 211	81.5	46.4
280 001 - 320 000	96 260	85.7	49.4
320 001 - 360 000	106 367	94.6	56.2
360 001 - 400 000	116 012	110.3	75.2
exceeding 400 000	116 012	110.3	75.2

Note: The fixed cost must be reduced on a pro-rata basis if the vehicle is used for business purposes for less than a full year.

Of the actual distance travelled during a tax year, in the absence of a log book, it is deemed that the first 18 000 kilometres are travelled for private purposes and the balance, but not exceeding 14 000 kilometres, is travelled for business purposes.

Alternatively:
Where the distance travelled for business purposes does not exceed 8 000 kilometres per annum, no tax is payable on an allowance paid by an employer to an employee, up to the rate of 292 cents per kilometre regardless of the value of the vehicle

Tax Year Ends
Botswana	30 June
Lesotho	31 March
Namibia	28 February
Swaziland	30 June
South Africa	28 February
Tanzania	31 December
Uganda	31 May
Zambia	31 March
Zimbabwe	31 December