Toll fees - part of travel allowance?

[J7J]

Hi,

Will toll fees be regarded as part of a travel allowance? Eg. If an employer gives an employee a petrol card to use for fuel, tolls etc. - Should this toll fees be part of the travel allowance?

If an employer reimburses an employee for travel, say 100 km travelled reimbursed at R3/km plus toll fees of R50... Will the R300 be under reimbursive travel allowance and the R50 under reimbursement of other expenses (Other income - non taxable)? Or will the full R350 be under reimbursive travel allowance?

(Sorry for spelling error in heading - don't know how to fix that!)

[Dave A]

I don't reflect any reimbursed expenditure in the employee's pay records. I treat it as a payment for expenditure incurred directly on behalf of the company.

Staff members just need to ensure the invoices are correctly drawn up to the company where applicable. Obviously this "invoice to" issue isn't a problem when it comes to tolls.

[J7J]

Thank you, Dave.