ARTICLE · 14 FEBRUARY 2017

Changes To PAYE Taking Effect From 1 March 2017

Pieter van der Zwan & Associates

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A number of amendments made at the end of 2016 take effect from 1 March 2017. This includes amendments relating to PAYE.

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Pieter Van Der Zwan

A number of amendments made at the end of 2016 take effect from 1 March 2017. This includes amendments relating to PAYE. Two such amendments are particularly likely to affect remuneration of directors or executives. The first relates to a requirement to withhold PAYE on deemed remuneration in respect of directors of private companies. The second amendment deals with the taxability of dividends in respect of certain unvested equity instruments and PAYE obligations on certain dividends.

The 2016 Taxation Laws Amendment Act and Tax Administration Laws Amendment Act contain a number of amendments that take effect from 1 March 2017. This article reviews two of these developments that may impact on PAYE to be withheld on executive remuneration.

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