27. Provisions
 
Group  Company 
31 March 
2021 
Rm 
Restated 
31 March 
2020*
Rm 
31 March 
2021 
Rm 
31 March 
2020 
Rm 
Non-current provisions  619  343  601  330 
Non-current employee related provisions  606  338  579  316 
Subsidiary defined benefit plans (refer to note 29 for the reconciliation of the opening to closing balance) 27  22  –  – 
Telephone rebates (refer to note 29 for the reconciliation of the opening to closing balance) 325  316  325  316 
Telkom Retirement Fund (refer to note 29 for the reconciliation of the opening to closing balance) 254  –  254  – 
Non-current non-employee related provisions 
Other  13  22  14 
         
Current provisions  1 613  2 006  1 043  1 589 
Current portion of employee related provisions  1 480  1 752  1 014  1 554 
Annual leave  473  479  288  306 
Balance at the beginning of the year  479  466  306  302 
Charged to employee expenses  25  36  (12)
Leave paid/utilised  (31) (23) (6) – 
Telephone rebates (refer to note 29 for the reconciliation of the opening to closing balance) 39  39  39  39 
Bonus, termination packages and other benefits  968  1 234  687  1 209 
Balance at the beginning of the year  1 234  670  1 209  519 
Charged to employee expenses  1 186  1 636  810  1 321 
Payments made  (1 452) (1 072) (1 332) (631)
Current portion of non-employee related provisions 
Other*  133  254  29  35 

* Restated. Refer to note 2.3.1.1.

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 2020: 15 – 30 days) which must be taken within a 6 – 19 month (31 March 2020: 12 – 18 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 Group'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 R270 million (31 March 2020: R1 186 million) was recognised in the year ending 31 March 2021.

Non-employee related provisions
Other provisions relate to the ICASA licence fee provision and restoration provisions.