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Retirement Fund Taxation and Employee Benefit Structuring

The taxation of pension, provident and retirement annuity funds affects every employer, yet the rules on contributions, deductions and benefit payments are frequently misunderstood. This course explains how retirement fund contributions are taxed and deducted, how retirement and withdrawal lump sums are treated, and how employers can structure benefits efficiently. The content reflects the South African retirement reform environment and the two pot system.

What you will be able to do

  • Explain the tax treatment of pension, provident and retirement annuity funds.
  • Calculate the deduction limits on retirement fund contributions.
  • Apply the lump sum tax tables to retirement and withdrawal benefits.
  • Advise on the two pot retirement system and its practical implications.
  • Structure employee benefit packages in a tax efficient manner.
  • Coordinate fund contributions with payroll and IRP5 reporting.

Course outline

  1. 01Retirement fund types and tax status
  2. 02Contribution deductions and limits
  3. 03Taxation of retirement lump sums
  4. 04Withdrawal benefits and the tax tables
  5. 05The two pot retirement system
  6. 06Structuring tax efficient benefits
  7. 07Payroll and IRP5 coordination
  8. 08Common errors and corrections

Who should attend

Payroll managers, human resources practitioners, financial managers and benefit administrators who manage retirement fund contributions and employee benefits.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Dubai3US$1,500
24 to 26 Aug 2026Lagos3US$1,500
31 Aug to 2 Sep 2026Harare3US$1,500
7 to 9 Sep 2026Kampala3US$1,500
14 to 16 Sep 2026Dar es Salaam3US$1,500
21 to 23 Sep 2026Pretoria3R13,000
28 to 30 Sep 2026Cape Town3R13,000
12 to 14 Oct 2026Online3US$900
19 to 21 Oct 2026Mozambique3US$1,500
26 to 28 Oct 2026Cairo3US$1,500
2 to 4 Nov 2026Accra3US$1,500
9 to 11 Nov 2026Lusaka3US$1,500
16 to 18 Nov 2026Kigali3US$1,500
23 to 25 Nov 2026Nairobi3US$1,500
30 Nov to 2 Dec 2026Durban3R13,000
7 to 9 Dec 2026Johannesburg3R13,000
21 to 23 Dec 2026Mauritius3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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