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Who pays the tax on fringe benefit 3808?



On fringe benefit 3808, who pays tax on it, do the employee pay tax & does the employer get back from SARS for this? How does this work?

TaxTim TaxTim says:
8 July 2014 at 11:51

The employee will always pay tax on the fringe benefit as it is seen as part of their income. The employer will get a tax deduction as this is part of their staff costs, an expense for them.

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