Fringe benefits on clothing items in South Africa

Determining the perceptions and tax compliance of employers and employees regarding the tax to be paid on Fringe benefits on clothing items provided by employers to their employees. This requires a thorough understanding of the legal, financial and social dynamics that are involved, which may include the following:

1. Better understanding fringe benefits and taxation.

2. Understanding the employers' perceptions e.g. tax implications of receiving clothing as a benefit and determining tax compliance.

3. Employee awareness and perceptions.