Leviable items
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    • Salaries and wages of all employees and agents;
    • Cash in lieu of rations;
    • Any bonuses paid in terms of a contract of service or for work performed; 
    • The employer’s pension and medical aid contributions;
    • Cost of living, housing, holiday, education, climatic and other allowances of a similar nature;
    • Leave pay;
    • Commissions;
    • The value of free food, free quarters, including rent paid on behalf of any employees, electricity, water and any other remuneration in kind;
    • Director’s fees and all other pre-tax emoluments paid to directors; and
    • Any other remuneration or moneys that may be specified in Statutory Instrument in terms of subsection (2).

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