Remuneration as a result of services rendered for an employer outside South Africa is exempt from tax in terms of section 10(1)(o)(ii) of the Income Tax Act if:
- The employee is outside South Africa for a period of more than 183 days in any twelve month period and the employee is outside South Africa for a continuous period of more than 60 full days during that twelve month period
- The services were rendered during that period
- Note: This provision does not apply to employees of national, provincial or local governments; and to employees of certain public entities.
