{"id":201086,"date":"2016-02-25T07:11:12","date_gmt":"2016-02-25T05:11:12","guid":{"rendered":"https:\/\/wereldwyd.co.za\/foreign-employment-tax-rules\/"},"modified":"2016-02-25T07:11:12","modified_gmt":"2016-02-25T05:11:12","slug":"foreign-employment-tax-rules","status":"publish","type":"post","link":"https:\/\/wereldwyd.co.za\/en\/foreign-employment-tax-rules\/","title":{"rendered":"Foreign employment: What are the tax rules?"},"content":{"rendered":"<p>The general rule is that any income received by or accrued to a South African resident during a year of assessment for services rendered outside South Africa is exempt from employees\u2019 tax if the following criteria are met:<!--more--><\/p>\n<p><strong><em>Crew member of a ship<\/em><\/strong><\/p>\n<p>Any remuneration a South African resident earns as an officer or crew member of a ship is exempt from employees\u2019 tax if the services were rendered outside South Africa for a period of more than 183 full days during the year and if the ship was engaged in the:<\/p>\n<ul>\n<li>international transportation for reward of passengers or goods; or<\/li>\n<li>prospecting (including surveys and other exploratory work) for, or the mining of, any minerals (including natural oils) from the seabed outside the continental shelf of South Africa.<\/li>\n<\/ul>\n<p><strong><em>Services rendered outside South Africa<\/em><\/strong><\/p>\n<p>Remuneration received by or accrued to a South African resident for services rendered outside South Africa is exempt from employees\u2019 tax:<\/p>\n<ul>\n<li>if the services were rendered for or on behalf of any South African or foreign employer;<\/li>\n<li>if the period, or periods, during which the services were rendered exceeded 183 full days in total during any 12 month period, starting or ending during that year of assessment; and<\/li>\n<li>if he\/she was out of the country for a continuous period of more than 60 full days during that period of 12 months.<\/li>\n<li><\/li>\n<\/ul>\n<p>A resident employee is outside South Africa if he\/she is in transit through South Africa between two other countries and he\/she does not formally enter South Africa through a port of entry.<\/p>\n<p>This exemption does not apply to directors, other company office bearers and persons employed in the provincial or national sphere of government.<\/p>\n<p>Contact the tax consultant Fanus Jonck (<a href=\"mailto:tax@jonck.net\">tax@jonck.net<\/a>) with your tax queries.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The general rule is that any income received by or accrued to a South African resident during a year of&#8230;<\/p>\n","protected":false},"author":214,"featured_media":201087,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[801,800],"tags":[],"class_list":["post-201086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-and-migration-news","category-news"],"taxonomy_info":{"category":[{"value":801,"label":"FINANCIAL 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