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Amounts paid to proto team members as special remuneration are defined as remuneration and are subject to the deduction of employees' tax.
Section 5(9) defines special remuneration as any amount received by or accrued to any mineworker over and above his / her normal remuneration and any regular allowance in respect of special services rendered by him / her (otherwise than in the course of his / her normal duties) in combating any fire, flood, subsidence or other disaster in a mine or in rescuing persons trapped in a mine or in performing any hazardous task during any emergency in a mine.
The special remuneration paid to proto teams is subject to the rating formula contained in Section 5(10) and are only applicable to a mineworker.
Employees' tax — Employers must calculate the employees' tax deductible from this special remuneration in the same manner as tax on a bonus is calculated.
IRP 5 — Special remuneration paid to proto team members must be reflected under code 3906 on the certificate.
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