Payroll Definitions and Terms

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M

Manual employer

Refers to an employer who completes EMP 501 reconciliations and employee tax certificates manually, and does not create this information electronically (i.e. with a PC which makes use of SARS e@syfile software).

Means of transport for private use

Road vehicles and trailers, boats and aircraft, together with their spare parts and normal accessories and equipment, imported or exported exclusively for personal use by the person concerned and not for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration. Note: Customs facilities applicable to means of transport for private use are dealt with in Annex F.3. to the Kyoto Convention of 1974 and in Specific Annex J, Chapter 1 of the revised Kyoto Convention. These Annexes cover private means of transport which are imported or exported by travellers.

Medical Expenses (out-of-pocket)

Are expenses actually paid, and not covered by a medical scheme and where proof of payment (e.g. receipts) can be produced, if asked for.

Month

In relation to an employer, for taxable benefit purposes, means any twelve portions into which any calendar year is divided.

MRP

Manual Reconciliation Process