Who pays the tax on fringe benefit 3808?

By Marc Sevitz · Updated 8 July 2014

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 Marc said:
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.

Salary / IRP5

Deductions