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Fringe benefits on clothing items in South Africa

Version 2 2025-02-03, 09:45
Version 1 2024-11-08, 08:46
journal contribution
posted on 2025-02-03, 09:45 authored by Anna SchoemanAnna Schoeman, Sibongile Masipa

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.




Funding

Research Development Programme (RDP) University of Pretoria (UP)

History

Department/Unit

Taxation

Sustainable Development Goals

  • 8 Decent Work and Economic Growth
  • 16 Peace, Justice and Strong Institutions
  • 17 Partnerships for the Goals