Can a Salaried Employee Claim a Home Office in South Africa?
Short answer: A salaried employee can claim home office costs only when SARS's strict tests are met. Working from home is not enough on its own. The room must be regularly and exclusively used for work and specially equipped for it, and you must also pass an income or work test.
The tests SARS applies
- The room is regularly and exclusively used for work, and is specially equipped for that purpose. A spare bedroom with a laptop on a shared table does not meet this.
- More than half of your pay is commission or other variable pay based on your work performance, and you spend most of your working time away from your employer's office; or
- Your duties are mainly performed in the home office, and your employer allows you to work from home. SARS may ask for confirmation from your employer.
What can be claimed
Under SARS's note, the costs are limited to rent, repairs and related premises costs, and wear and tear on office equipment. SARS says only commission earners can claim for items such as phone and stationery.
Keep your proof
Keep the lease or bond statements, bills and any proof from your employer for five years from the date you submit the return.
How Tax Pig does this on WhatsApp
- Send each bill and invoice to WhatsApp so it is filed with the date and amount.
- Ask for your tax estimate to see the effect of what you have captured.
- Use "find anything" to pull a bill back up.
Frequently asked questions
I work from home three days a week, can I claim?
Only if the SARS tests above are met. Working from home alone is not enough.
Can I claim my data and electricity?
Premises costs are limited as described above. Read the SARS guide for what applies to you.
What if my employer pays an allowance?
That changes how the claim works. Ask a registered tax practitioner.
Sources
Related guides
General information, not tax advice. Check your own situation with SARS or a registered tax practitioner.
