SAPA 2019 Annual Conference – Compliance Is Not Optional

The South African Payroll Association (SAPA) is hosting their 2019 Annual Conference in September, which will take place in Durban, Cape Town and Johannesburg. The theme for this year’s conference is: “Payroll – Compliance is not optional” and is a must attend for HR and Payroll professionals. The emphasis is on true knowledge transfer and learning, whether you are a beginner starting out in the payroll profession or a seasoned professional.

Guest Speaker From Tax Consulting

Kelsey Jayes is an admitted tax attorney and notary of the High Court, who recently finalised the chapters of the latest LexisNexis Publication on Expatriate Tax Planning. Her key areas of contribution are chapters dealing with employees’ tax for international employees and fringe benefits, especially in the context of the section 10(1)(o)(ii) amendment effective 01 March 2020.

Kelsey’s topic is Payroll Compliance Challenges from a Tax Attorney Perspective, and deals with some of the key items which tax attorneys encounter in SARS technical matters, including –

1. Setting out the ‘onus of proof’ requirement, which is the responsibility of the payroll professional to uphold during a SARS audit;
2. Note the SARS pre-audit approach now adopted by certain teams before commencing a PAYE audit and strategies thereon;
3. The employees’ tax principles applicable to foreign employees working in South Africa or South African employees seconded abroad;
4. Fringe benefit examples for foreign employees working in South Africa;
5. Fringe benefit examples of South African employees working abroad and the South African compliance position, where applicable, on the home country payroll;
6. Reminder of criminal provisions in the Tax Administration Act and important sections for payroll professionals to remember;
7. Using PAIA and PAJA for payroll compliance; and
8. Closing remarks with lessons from recent tax court decisions.