This course explains how common employee fringe benefits and staff-related perks can create VAT risks—especially around input VAT claims, deemed supplies, entertainment
restrictions, and mixed-use/apportionment. It’s designed to help learners correctly VAT-code staff-related transactions, understand which staff costs are “VAT-safe” vs high-risk, and build support that will hold up if SARS questions the VAT treatment.

Who will benefit:

• Bookkeepers and junior accountants capturing staff-related costs
• Payroll/HR staff who interface with finance (benefits, allowances, reimbursements)
• Finance managers overseeing VAT compliance and internal controls
• SMEs offering staff perks (vehicles, meals, accommodation, staff discounts)

Topics Discussed:

• Fringe Benefits and VAT — Where People Get Confused.
• The VAT Decision Framework for Staff Costs.
• Input VAT Basics on Employee-Related Spend.
• Entertainment and Staff Functions — The High-Risk Category.
• Gifts, Hampers, Incentives and Awards.
• Company Vehicles, Fuel, and Staff Travel Benefits.
• Staff Discounts, Free Goods, and Internal Consumption.
• Staff Accommodation, Subsistence, and Allowances.
• Mixed-Use and Apportionment — When Staff Use Blurs the Lines.
• SARS-Ready Recordkeeping and Controls