“variable remuneration” means-

(a)     overtime pay, bonus or commission contemplated in the definition of “remuneration” in paragraph 1 of the Fourth Schedule;

(b)     an allowance or advance paid in respect of transport expenses as contemplated in section 8(1)(b)(ii) or (iii);

[Paragraph (b) substituted by section 3(1)(a) of Act 34 of 2019 effective on 1 March, 2020 and applicable in respect of amounts accrued or expenditure incurred on or after that date]

(c)     any amount which an employer has during any year of assessment become liable to pay to an employee in consequence of the employee having during such year become entitled to any period of leave which had not been taken by the employee during that year.

(d)     any night shift allowance;

[Paragraph (d) added by section 3(1)(b) of Act 34 of 2019 effective on 1 March, 2020 and applicable in respect of amounts accrued or expenditure incurred on or after that date]

(e)     any standby allowance;

[Paragraph (e) added by section 3(1)(b) of Act 34 of 2019 and substituted by section 2(1)(a) of Act 20 of 2022 with effect from 1 March, 2023 and applicable in respect of amounts accrued or expenditure incurred on or after that date]

(f)      any amount paid or granted in reimbursement of any expenditure as contemplated in section 8(1)(a)(ii); or

[Paragraph (f) added by section 3(1)(b) of Act 34 of 2019 and substituted by section 2(1)(a) of Act 20 of 2022 with effect from 1 March, 2023 and applicable in respect of amounts accrued or expenditure incurred on or after that date]

(g)     any amount of “remuneration” as defined in paragraph 1 of the Fourth Schedule (other than a bonus) that is determined based on the employee’s work performance.

[Paragraph (g) added by section 2(1)(b) of Act 20 of 2022 with effect from 1 March, 2023 and applicable in respect of amounts accrued or expenditure incurred on or after that date]