What to include
· Housing, accommodation allowance or subsidy;
· Car allowance or provision of a car. But not if you provide the car so the employee can work;
· Any cash payments you make to an employee. But not any of the exclusions that are listed below;
· Any other payment in kind your employee receives. Except any of the exclusions listed below;
· Your contributions to medical aid, pension, provident fund, death benefit and funeral benefit schemes or any other similar schemes.
What to exclude in your calculations
· Any cash payment or payment in kind you give so the employee can work. This can include any equipment, tool or closely-related allowance. It can also include transport, or helping with a transport allowance so the employee can travel between work and home;
· A relocation allowance;
· Gratuities. This can include tips your employees get or gifts you give them;
· Share-incentive schemes;
· Discretionary payments you don't link to an employee's performance or working hours;
· An entertainment allowance; and
· An education or schooling allowance.
So, there was what you should include and exclude when completing the EEA4 form.
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