Abu Adams has kindly circulated some advice based on recent consultations with UCT's tax advisers.
- The individual circumstances of each payment will finally determine our tax
risk.
- As long as we pay reasonable amounts for academics coming to participate
genuinely in the academic enterprise then we should be reasonably safe.
- Wording of award must not include honorarium, remuneration, fees, per diem,
etc.
- UCT should pay for the transport in and out of the country.
- UCT should pay for reasonable accommodation for a reasonable period of time:
economy boarding and lodgings.
- If the stay is longer than 3 months (confirm with Cheryl Samuels of HR) then
a work permit is required and payments will have to go via UCT's payroll system.
- S&T contribution to the balance of costs of the visit: R430? per day
- UCT still to agree on what is a reasonable amount to pay if accommodation
not paid separately by us.
- UCT still to agree on what is a reasonable amount to pay if the
academic arranges the airfare, accomm and rest of cost of visit.
- As soon as we pay him/her a fee for lectures/seminar/etc delivered there are tax
implications.
External examiner fees paid to foreign academics: pay via Foreign Payments
section. Refer to latter section for best practice re supporting documents and
processes.