Payroll Processing > System Items – Benefits > Accommodation

A taxable benefit shall be deemed to have been granted where the employer has provided the employee with residential accommodation either free of charge or for a rental consideration which is less than the value of such accommodation. The value of the fringe benefit is based on a formula, as outlined in SARS’ Guide for Employers in Respect of Fringe Benefits here.

SimplePay has a built-in item to accommodate the special tax and reporting requirements related to accommodation benefits. To add an accommodation benefit:

  1. Go to Employees and select the relevant employee.
  2. Click on Add (next to Regular Inputs) > Accommodation (under Benefit).
  3. Enter the value of the fringe benefit, calculated in accordance with the guide provided by SARS.
  4. Click Save.
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