SDL calculation and Taxable income

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  • BvN
    Junior Member
    • Jul 2010
    • 15

    #1

    SDL calculation and Taxable income

    Hi all,

    I was wondering if someone might be able to give me a short answer to the following:
    If a company employs a person that works exclusively in a foreign country (and surpasses the 183 day rules) there is no requirement to deduct employees tax.
    Does this remuneration still attract SDL (and UIF) though?
    Both these are calculated on taxable earnings but is the foreign remuneration excluded from "taxable earnings" or is it included but exempt?

    Thank you.
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