6.4.1 Foreign Employment Exemption

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Commentary

South Africa

A foreign employment exemption is discussed at 6.4.1.

ITA, s 10(1)(o) makes provision for an exemption of remuneration earned in respect of foreign employment income, or remuneration derived by officers or crew members of a ship (6.4.2).

6.4.1�� Foreign employment exemption

This provision determines that certain amounts earned outside South Africa

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3.1 Employee stock options

6.3 Inbound employees on assignment

3.7 Performance-related bonuses

7.1 Travel expenses

1.1 Introduction: overview of the domestic payroll system

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6.4.1 Foreign employment exemption

South Africa

6.4.1�� Foreign employment exemption

3.1 Employee stock options

6.3 Inbound employees on assignment

3.7 Performance-related bonuses

7.1 Travel expenses

1.1 Introduction: overview of the domestic payroll system

9.1 Probation period

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

2.2.3 National Housing Trust (NHT)

2.1.2 Calculating income tax withholding

8.2 Income tax non-compliance

2.2.9 Workers' Children Education CESS

3.1 Tax exempt remuneration

9.3 Work visas

Return of employees (ROE)

3.4 Severance pay

3.6 Severance pay

1.4.2 Industrial Training Fund (ITF)

6.1.2 Reciprocal agreements

1.1 Permanent establishment

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6.4.1 Foreign employment exemption

South Africa

6.4.1�������� Foreign employment exemption

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6.4.1�� Foreign employment exemption