n Without Prejudice - Ensuring that employee payment structures meet the tax tests : tax

Volume 7, Issue 8
  • ISSN : 1681-178X



Salary structuring or 'salary sacrifice' as it is often called involves the substitution of a taxable component of an employee's remuneration package in favour of a nontaxable or a reduced taxable component. What is important regarding these arrangements is that it must reflect the consensual framework of the employment relationship and what flows from the employment contracts, policies and fund rules, must be reflected in practise.

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