•  Received a salary on which PAYE was deducted.
• Are in possession of an IRP 5 or an IT3 certificate.
• If you are only in possession of one IT3 certificate, you do not have to submit a tax return, UNLESS YOU ARE A DIRECTOR IN A COMPANY OR MEMBER IN A CC.
• Salaried employees are normally not allowed to deduct expenses incurred.
  
  However, the following type of expenses or contributions made may be claimed and might reduce your tax liability:
• Costs against a travel allowance if you have maintained a proper logbook.
• Contributions towards a retirement annuity, subject to certain limits.
• If you, as main member, have contributed towards a medical aid scheme you can qualify for further deductions if you or someone on your medical aid is seen by the Income Tax Act as a DISABLED PERSON.

SOURCES :
Cronje & Cronje
Business Partners