"remuneration"
means "remuneration" as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, but does not include any amount paid or payable to an employee—
| (a) | by way of any pension, superannuation allowance or retiring allowance; |
| (b) | which constitutes an amount contemplated in paragraph (a), (cA), (d), (e), (eA) or (eD) of the definition of ‘gross income’ in section 1 of the Income Tax Act; or |
| (c) | by way of commission; |
[Paragraph (b) of the definition substituted by section 7(1) of the Revenue Laws Second Amendment Act 44 of 2024 N5738, GG51828, dated 24 December 2024 - comes into operation on 1 September 2024 (section 7(2))]