23/10/2026
🚗 R4.95 per kilometre. Know the rules.
Business travel reimbursements can have important payroll tax implications.
If an employee uses their own vehicle for business travel, reimbursements at or below R4.95 per kilometre may qualify for PAYE exemption, provided SARS requirements are met.
📌 Keep accurate logbooks and check for other travel allowances or reimbursements to ensure the correct tax treatment.
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