A travel allowance may be included in a negotiated package for staff in payclass 10 and above, or Lecturer level and above who, by reason of the nature of their duties, are required to use their personal motor vehicles for business purposes. Any such allowance is paid to the employee to defray the cost of travelling using a motor vehicle owned or leased by the employee. The payment will take the form of a fixed monthly allowance. With effect from 1 March 2011, 80% of this allowance will be subject to PAYE and it is now compulsory for a log book to be kept for all kilometres travelled. The South African Revenue Services (SARS) requires that travel allowances be based on expected business expenditure from the employer's perspective. SARS will therefore look to UCT to justify the quantum of each allowance received by employees. Please note that business travel excludes travel between home and place of work.
Should you wish UCT to allocate a travel allowance to you as part of your annual COE package you must attach a motivation each year with your COE schedule, approved by the Head of Department, which outlines the reasons for the expected UCT business travel expenditure as well as an estimation of your expected business mileage.
Page last updated: 19 November 2014