As of 2022 Zimra noted that data and airtime allocated to employees shall be part of the payroll as follows
” With effect from 1 January 2022, the definition of advantage or benefit now includes the provision of data and airtime given by the employer to the employee for use at the home or outside work premises. The deemed benefit is pegged at 30% of the cost to the employer “
This means that in the system you can set 30% as being taxable fo the data and airtime provision. Where an employee uses more than 70% of the airtime and data allocated to them, it would thus be prudent to keep telephone records to prove why it should be less than 30% being taxed.
The notes for Zimra are as follows
” Note: There is no deemed benefit if the employer proves to the Commissioner that data and airtime was all used for the purposes of business. Records pertaining to business transactions should be kept by the employer in order for the benefit not to be taxed. The primary record to be maintained shall be the Call Log Statement provided by the telecommunications service provider and such other records as the employer may maintain which show the usage of the data or airtime. The onus of proof will lie with the employer at all times. “