The provision gave rise to confusion, particularly in cases where employers did not provide the transport service directlyGetting to and from work can be a challenge for millions of South Africans, given the cost, risk and unpredictability of public transport. As a result, many companies offer transport services to their employees.
However, the provision gave rise to confusion, particularly in cases where employers did not provide the transport service directly but contracted a third party to do so. Under the new rule the no-value provision applies if the transport service is outsourced to a specific transport service provider and meets certain conditions. Among these is that the service is provided exclusively to employees along predetermined routes; employees are not allowed to request the service on an ad hoc basis; and the contract for transportation is between the employer and the transport service provider — employees may not be party to the contract.
“The dilemma, especially in cities, is that employees live far from each other and far from work,” said Jaco la Grange, chair of the South African SA Institute of Tax Professionals’ personal tax committee. “The practice has been to transport employees from the office to a specific drop-off area such as a bus depot or a taxi rank.”
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