[pt] Este trabalho pretende mostrar, ao administrador de empresas moderno, que itens considerar ao planejar e montar um plano de previdência privada. Este tipo de benefício espontâneo vem ganhando relevância, em um mercado de trabalho cada vez mais acirrado na busca e retenção de talentos, pois está consciente de que o Estado não pode ser o único provedor de recursos na fase da aposentadoria. A pesquisa mostra e compara as diversas modalidades disponíveis no Brasil e seus aspectos mais importantes. São também indicadas as tendências, na criação de novos planos, que atendam às necessidades de um mercado globalizado. Buscando comprovar, na prática, o que a teoria sobre o assunto indica, são feitas entrevistas, junto a profissionais brasileiros dessa área. Em seguida, mostra- se o resultado de uma pesquisa exploratória, realizada com funcionários de empresas privadas, que não possuem este tipo de benefício, a fim de descobrir, sob o ponto de vista desses empregados, que atributos julgam ser mais importantes, na criação de um plano de previdência privada. / [en] This research aims to show to the modern business administrator which items to consider when planning and designing a private pension plan. This sort of fringe benefit has had its relevance increased due to an everyday more competitive work market searching for and seeking to retain human talent. The persons with these talents have the conscience that the State Pens ion Plan (INSS) can not be their only financial source during retirement. The study shows and compares a set of different types of pension plans available today in Brazil and their more important characteristics. New trends in pension plan designing are also indicated to adapt to a globalized work market. Interviews were made with Brazilian professionals as part of the research to prove, in practice, theory about pension plans. Subsequently, results of exploratory research, made with employees that don't ha ve this kind of benefit, are shown. The goal is to point out the most important attributes of a private pension plan, from their point of view. / [es] Este trabajo pretende mostrar, al administrador de empresas moderno, qué puntos considerar al planificar y montar un plano de pensión privada. Este tipo de beneficio espontáneo ha ganado relevancia en un mercado de trabajo cada vez más acirrado en la búsqueda y retención de talentos, pués está consciente de que el Estado no puede ser la única fuente de recursos en la fase de retiro. La investigación muestra y compara diversas modalidades disponibles en Brasil y sus aspectos más importantes. Se indican también las tendencias, en la creación de nuevos planos, que atienden a las necesidades de un mercado globalizado.

När företagets ledning ska arbeta fram ”det nya lönesystemet” har vi kommit fram till att de anställda ska vara med och tycka till innan någon implementering sker. Vi anser att medarbetarna har en viktig roll vid framarbetandet av det nya lönesystemet då det ska verka för att motivera just medarbetarna. Vi säger vidare att under och efter implementeringsprocessens gång ska det finnas någon form av stöd och uppföljningssystem som är enkelt och lättåtkomligt för medarbetarna. Ett lyckat framtagande som resulterar i ett attraktivt lönesystem borde leda till att företaget vinner konkurrensfördelar under en längre framtid.

<p>När företagets ledning ska arbeta fram ”det nya lönesystemet” har vi kommit fram till att de anställda ska vara med och tycka till innan någon implementering sker. Vi anser att medarbetarna har en viktig roll vid framarbetandet av det nya lönesystemet då det ska verka för att motivera just medarbetarna. Vi säger vidare att under och efter implementeringsprocessens gång ska det finnas någon form av stöd och uppföljningssystem som är enkelt och lättåtkomligt för medarbetarna. Ett lyckat framtagande som resulterar i ett attraktivt lönesystem borde leda till att företaget vinner konkurrensfördelar under en längre framtid.</p>

Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / Unrestricted