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Cross Border Employees

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By attending this webinar, participants will gain an understanding of the cross-border employees’ tax considerations in respect of inbound and outbound expatriate employees. The webinar will prepare participants to better assist their clients with regard to these tax issues and will also provide the tools required to effectively deal with some of the challenges experienced with SARS.

The course will also cover the interpretation of the relevant tax legislation which will assist in determining whether pay-as-you-earn (PAYE) is required to be withheld from payments made to non-resident independent contractors as well as what you need to know in relation to cross-border pension issues.

Course Content


  • Definition of “resident” and “gross income”
  • When does one cease to be a resident?
    • Double taxation agreement (DTA) – breaking residence /tie-breaker clauses
Inbounds to South Africa
  • Residence revisited
  • What is remuneration?
  • Source and counting of days (work days or calendar days)
  • DTA
    • Definition of "resident"
    • The dependent services article
  • Residence revisited
  • The foreign remuneration exemption - section 10(1)(o)(ii)
    • The rules
    • Qualifying remuneration
    • What happens if you do not meet the requirements of foreign remuneration exemption?
    • Practical considerations for employers (IRP5 codes, withholding requirements, etc.)
    • What does SARS request in order to validate foreign remuneration claims?
    • Budget proposals regarding section 10(1)(o)(ii)
    • Aircraft crew
Independent contractors
  • The Fourth Schedule of the Act
  • DTA considerations
DTA - general
  • Resident
  • Breaking residence – the tie-breaker clauses
  • Pensions
    • Residents with foreign pensions
    • Non-residents with South African pensions
    • Non-residents with foreign pensions


Melissa Duffy

Melissa joined KPMG in October 2004. She is currently a partner in the global mobility services and employment tax advisory unit at KPMG. She is one of the leading tax experts who advises clients on the SVDP and VDP, assisting them with their tax compliance. She is also a senior member of the income tax and exchange control regularisation team. Melissa has travelled to Zurich to meet with the Swiss banks to create awareness about the SVDP.

She is a registered master tax practitioner with the South African Institute of Tax Professionals (SAIT) and has over 15 years of experience in taxation. In addition to her specialisation in South African voluntary disclosure, she has a keen focus on individuals, expatriate employees and the so-called high net worth individuals. She also provides global mobility advisory services - in other words, she assists organisations in meeting their employees’ global human resources needs.

Melissa has a number of publications on the hot topic of voluntary disclosure in South Africa. These publications not only include her KPMG publications that specifically address the South African VDP but also articles published by the SAIT, most recently the TaxTalk January/February 2017 edition’s article “Declare now or forever hold your pieces”.

Natasha Rohhamlal

Natasha has over 8 years of working experience in diverse areas of tax and finance. Natasha has been with KPMG for over 5 years working in the Tax Consulting and Compliance business unit. She consults with clients regarding cross border employment considerations, expatriate payroll advisory, tax compliance, PAYE consulting and reviews, drafting of opinions and is a key part of the team that assists clients with their Voluntary Disclosure.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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