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Travel Allowance
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Travel Allowances – 2017/2018 year – Remember your logbook
Fixed Travel Allowances
As from 1 March 2010, 80% (2007 : 60%) of the fixed travel allowance is subject to PAYE. As from 1 March 2011, where the employer is satisfied that at least 80% of the use of the vehicle for the year of assessment will be for business purposes, the inclusion rates may be limited to 20%. The full allowance is disclosed on the employees IRP5 certificate, irrespective of the quantum of business travel.
Reimbursive Travel Expenses
Where an employee receives a reimbursement based on the actual business kilometers traveled, no other compensation is paid to the employee and the cost is calculated in accordance with the prescribed rate of 355 cents per kilometer, no employees tax need be deducted, provided the business travel does not exceed 12 000 kilometers per year. The reimbursement must be disclosed under code 3703 on the IRP5 certificate. No PAYE is withheld and the amount is not subject to taxation on assessment. If the business kilometers traveled exceed 12 000 kilometers per year, or if the reimbursive rate per kilometer exceeds the prescribed rate, or if other compensation is paid to the employee the allowance must be disclosed separately under code 3702 on the IRP5 certificate. No PAYE is withheld but the amount is subject to taxation on assessment.
Deductions – Travel allowances
Accurate records of the opening and closing odometer readings must be maintained in all circumstances. Prior to 1 March 2010, in the absence of accurate travel records, the first 18 000 kilometers traveled were deemed private travel and the maximum business kilometers which were claimable was limited to 14 000 kilometers. As from 1 March 2010, the claim must be based on the actual distance traveled as supported by a log book and the deemed kilometers method may no longer be used.
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| Deemed expenditure | 2017 Fixed (R) | Fuel (C) | Repairs (C) |
| Cost of vehicle | |||
| Does not exceed R85 000 | 28 492 | 91.2 | 32.9 |
| Exceeds R 85 000 but not R170 000 | 50 924 | 101.8 | 41.2 |
| Exceeds R170 000 but not R255 000 | 73 427 | 110.6 | 45.4 |
| Exceeds R255 000 but not R340 000 | 93 267 | 118.9 | 49.6 |
| Exceeds R340 000 but not R425 000 | 113 179 | 127.2 | 58.2 |
| Exceeds R425 000 but not R510 000 | 134 035 | 146.0 | 68.4 |
| Exceeds R510 000 but not R595 000 | 154 879 | 150.9 | 84.9 |
| Exceeds R595 000- | 154 879 | 150.9 | 84.9 |
Deemed expenditure |
2016 Fixed (R) |
Fuel (C) |
Repairs (C) |
| Cost of vehicle | |||
| Does not exceed R80 000 | 26 675 | 82.4 | 30.8 |
| Exceeds R 80 000 but not R160 000 | 47 644 | 92.0 | 38.6 |
| Exceeds R160 000 but not R240 000 | 68 684 | 100.0 | 42.5 |
| Exceeds R240 000 but not R320 000 | 87 223 | 107.5 | 46.4 |
| Exceeds R320 000 but not R400 000 | 105 822 | 115.0 | 54.5 |
| Exceeds R400 000 but not R480 000 | 125 303 | 132.0 | 64.0 |
| Exceeds R480 000 but not R560 000 | 144 784 | 136.5 | 79.5 |
| Exceeds R560 000 – | 144 784 | 136.5 | 79.5 |
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