This is not employee assistance. This is workforce risk management.
SmartCommute™ — the Staff Mobility Assistance & Recognition Tool — is a structured Social Ex Gratia Payment programme designed to protect workforce stability, commuting resilience, and employer continuity during periods of exceptional cost-of-living pressure.
SmartCommute™ was designed as a direct response to sustained cost-of-living pressure — driven not by any single petrol-price movement but by a sustained combination of factors: oil and petrol price volatility, exchange-rate movements, elevated bank lending rates, together compounding pressure on food, transport, and general costs.
SmartCommute™ is not a salary increase. It is not an allowance. It is not a permanent benefit. It is a structured, three-month workforce resilience intervention that allows employers to respond responsibly — without creating legal precedent or recurring payroll liability.
Five steps. Three months. Zero payroll precedent.
1
Board Resolution
Your Board approves participation. CDII provides a template with 7 substantive resolutions — ready to adopt.
2
Programme Participation & Master Agreement
CDII as Programme Principal. You as Participating Employer. Signed before first disbursement.
3
Disbursement Notice
CDII independently verifies eligibility and issues a Disbursement Notice confirming amounts for each cycle.
4
Separate Payroll Run
Your payroll team processes payments directly to employees — at least 5 business days before salary. Bank reference: "Social Ex Gratia Payment". Code 3601. CDII's 7.5% admin fee is invoiced separately.
5
Relief Delivered
R550–R600 per participant per month (by salary Band), clearly distinct from salary.
Documented benefits, clearly stated.
Tax — Primary
s11(a) Staff Welfare Deduction
Participation for your own employees is generally deductible as staff welfare expenditure under section 11(a) of the Income Tax Act, subject to the usual requirements. Approximately 27 cents recovered on every rand committed, for a company taxed at 27%.
It is not an s18A donation and does not earn B-BBEE SED points (see FAQ Q6 and Q7). Confirm with your tax adviser.
Pooled contributions only
s18A Donation Deduction
An unrestricted contribution to the Fund's pool, not directed to your own employees and with CDII alone selecting the beneficiaries, may qualify as a bona fide donation under section 18A, within the limit of 10% of taxable income. CDII then issues a Section 18A Certificate.
Never together with SED on the same Rand. Confirm with your tax adviser.
Pooled contributions only
B-BBEE SED Recognition
Not available for participation for your own employees. An unrestricted contribution to the Fund's pool may qualify as Socio-Economic Development spend under Statement 500 (Generic) or Statement 605 (QSE), where at least 75% of its value benefits black people. CDII is B-BBEE Level 1.
Never together with s18A on the same Rand. Confirm with your B-BBEE Verification Agency.
ESG
King V ESG / Social Pillar
Board-governed, fully documented social welfare response. Suitable for inclusion in your integrated annual report, sustainability report, and ESG disclosures under King V governance principles (effective 1 January 2026).
Operational
Staff Retention & Stability
Address the effective pay cut before it becomes absenteeism, grievances, or union engagement. A structured response signals care — and prevents the operational costs of inaction.
Ready to take action?
SmartCommute™ is continuously available. Each employer's participation is a fixed 3-month term from its own start date and does not auto-renew. Get your personalised cost estimate and Employer Executive Pack within 1 business day. No obligation.
Get My Employer Pack →
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