Travelling Allowance 2018/19
Rates per kilometre, which may be used in determining the allowable deduction for business travel against an allowance or advance…
Newsletters & Articles
Income Tax Rates and Thresholds 2018/19
Tax rates for the period 1 March 2018 to 28 February 2019 for individuals and special trusts: Taxable Income (R)…
March 2018 Budget Highlights for Payroll
Employment Tax Incentive Act and Special Economic Zones (SEZ’s) In the budget speech, the Minister of Finance stated that he…
COIDA – Maximum Earnings Increase
The maximum amount of earnings for which COIDA applies has been increased to R430,944 effective 1 March 2018. It is…
Labour Brokers and the “Assign Services Case”
The Assign Services case on the “deeming” provision in the Labour Relations Act is apparently due to be heard in…
When are loans a fringe benefit for an employee?
The legislation in this regard remains unchanged. Loans in aggregate of less than R 3 000 at any one stage…
Tax Treatment of Severance Benefits
For years, payroll administrators, tax consultants, accountants and human resource consultants have battled to get their heads around the tax…
When and how can one recover a debt from an employee?
It often happens that employees borrow and owe money to employers. While the recovery can often be done amicably there…
Essential Services Ruling
Essential Services Ruling – Social Work, ResCare, Protective Workshops and Day Care All Social Work Services and services to ResCare,…
SARS 2017 Statistics
SARS have released their 2016 statistics, available here. 37% of all tax collections in 2016/17 flowed from personal income tax with…
Increases in Wages – Domestic Workers
The Minister of Labour, Mildred Oliphant, had the pleasure of announcing that: “wages for the vulnerable workers in the Domestic…
Potential Changes to Employment Legislation
In November 2017, the Department of Labour released three amendment bills for comment. Should they be implemented they would have…