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Perks, Payments, and Problems. When “Benefits” Become Taxable Income.

Fringe benefits and director payments are often misclassified. That mistake leads to PAYE exposure, penalties, and audits. This event shows where the lines are and how to stay on the right side.

Date:

8 June, 2026

Time:

08:00

Hours:

1 hour

CPD Units:

2

Category:

Taxation

Group:

Namibia CPD

Format:

Webinar

R230,00 VAT incl.

Product Information

Fringe benefits and director remuneration are areas where small mistakes create big exposure. A benefit that is not properly classified or valued can lead to underpaid PAYE, penalties, and interest. Director payments attract even closer scrutiny because of the risk of disguising income. Many employers structure remuneration with good intentions but poor execution. When NamRA reviews payroll, the focus shifts quickly from intent to substance. If the benefit looks like income, it will be taxed as income. This event focuses on practical classification, valuation, and reporting. It shows how to structure remuneration correctly, avoid common compliance failures, and ensure that payroll stands up to review without exposing the employer or practitioner to unnecessary risk.

Presenter/s

Johan Nel

Johan Nel is a seasoned tax leader and operational strategist with over a decade of experience in financial management and tax leadership. His career was shaped at PwC Namibia, where he led key strategic initiatives aligned with corporate objectives and cultivated high-performing, quality-driven teams

What will set you apart

By attending this event, delegates will learn:

  • The difference between a fringe benefit and normal remuneration in practice
  •  How NamRA identifies disguised remuneration in payroll structures
  • Why director payments receive closer scrutiny than standard salaries
  • The common payroll mistakes that trigger reassessments and penalties
  • How to correctly value and report fringe benefits for tax purposes
  • Where employer planning crosses into non-compliance
  • The warning signs of high-risk remuneration structures
  • Practical steps to align payroll with NamRA expectations

Event breakdown

•What qualifies as a fringe benefit in practice
• Distinguishing benefits from normal remuneration
• How disguised remuneration is identified by NamRA
• Director remuneration and why it is high risk
• Valuation rules for common fringe benefits
• Payroll treatment and PAYE implications
• Common compliance failures in employer tax reporting
• Structuring remuneration without creating tax exposure
• Documentation and record keeping for payroll defence
• Practical payroll checks to reduce audit risk

Certificate

The following event is awarded 1 CPD unit in Taxation.