28. Provisions
 
   Group     Company    
   31 March 
2020 
Rm 		    31 March 
2019 
Rm 		    31 March 
2020 
Rm 		    31 March 
2019 
Rm 		   
Non-current provisions  343     1 193     330     1 179    
Non-current employee related provisions  338     1 186     316     1 164    
Subsidiary defined benefit plans (refer to note 30 for the reconciliation of the opening to closing balance) 22     22     –     –    
Telephone rebates (refer to note 30 for the reconciliation of the opening to closing balance) 316     412     316     412    
Telkom Retirement Fund (refer to note 30 for the reconciliation of the opening to closing balance) –     752     –     752    
Non-current non-employee related provisions                         
Other  5     7     14     15    
Current provisions  1 892     1 316     1 589     890    
Current portion of employee related provisions  1 752     1 175     1 554     860    
Annual leave  479     466     306     302    
    Balance at the beginning of the year  466     577     302     388    
    Charged to employee expenses  36     (89)    4     (91)   
    Leave paid/utilised  (23)    (18)    –     5    
Telephone rebates  39     39     39     39    
Bonus, termination packages and other benefits  1 234     670     1 209     519    
    Balance at the beginning of the year  670     707     519     642    
    Charged to employee expenses  1 636     703     1 321     533    
    Payments made  (1 072)    (740)    (631)    (656)   
Current portion of non-employee related provisions                         
Other  140     141     35     30    

Annual leave

In terms of the Group’s policy, employees are entitled to accumulate vested leave benefits not taken within a leave cycle, to a cap of 15-30 days (31 March 2019: 15-30 days) which must be taken within a 12 -18 month (31 March 2019: 6 -9 month) leave cycle. The leave cycle is reviewed annually and is in accordance with legislation.

Bonus

The bonus scheme consists of performance bonuses which are dependent on the achievement of certain financial and non-financial targets. The bonus is payable annually to all qualifying employees after the Company’s results have been made public, with a 14th cheque payable for a certain Group of employees.

Voluntary Early Retirement Package (VERP)/Voluntary Severance Package (VSP) and retrenchment provision

During the year under review, the Group initiated a voluntary severance and retrenchment process. An expense relating to the process of R1 186 million was recognised in the year ending 31 March 2020.

Non-employee related provisions

Other provisions relate to the ICASA licence fee provision, a restoration provision, provisions for legal matters as disclosed in the contingencies note (refer to note 38) and contingent consideration relating to prior year business combinations.