Subsistence may be claimed where an employee with his normal home in South Africa spends a night away from home on business for the employer.
Where a subsistence allowance is paid there is no PAYE deduction on the amount. Certain deemed amounts are expended on such business trips. It must be remembered that these deemed amounts are only claimable where an employer actually pays an employee a subsistence allowance. The deemed claims are limited to the amount of subsistence allowance paid. These deemed amounts were updated and with effect from March 2013:
Travel outside South Africa: This is determined on a country-to-country basis. This is determined on a country-to-country basis. SARS has the comprehensive list of countries and the daily rates on its website (www.sars.gov.za)
Travel in South Africa: R 335 per day for meals and incidentals
Travel in South Africa: R 103 per day for incidentals only