Subsistence Allowances and Advances

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Local

– see changes from last year

Employers Guide for Allowances :

Where the beneficiary is required to stay away from his or her usual place of residence for business and the accommodation to which that payment or advance relates is in the Republic of South Africa :

Tax YearMeals and incidental costs per day (R)Incidental cost only per day (R)
2021452139
2020435134
2019416128
2018397122
2017372115
2016353109
2015335103
201431998

Foreign

A specific amount per country is deemed to have been spent in the case of any cash advance or allowance that relates to lodging outside the Republic of South Africa.

In the event of any cash advance or allowance relating to lodging outside the Republic of South Africa, a specific amount is deemed to have been spent in each country. A certain amount per country is regarded to have been used up :

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