National Minimum Wage Bill
On Friday, 17 November 2017 the Department of Labour published the National Minimum Wage Bill, 2017 (“the NMW Bill”) and…
Newsletters & Articles
Employment Tax Incentive
Employment Tax Incentive – Claiming when not reported in a specific month. The Income Tax Act allows employers to claim…
UIF – As Applied to Learners
For a couple of years the Department of Labour has been talking about changes to the benefits to be provided…
SARS Text Reminders – Pay your Tax
In early November, shortly after the 31 October mid-year employer filing season SARS “mistakenly” sent out thousands of text messages…
Tax Ombudsman Report on SARS Delaying Payment of Refunds
In September the Tax Ombudsman released their report on their investigation as to whether there was evidence to support the…
Employee vs Independent Contractor? When to deduct employee’s tax.
SARS Interpretation Note 35 and SARS Interpretation Note 17 give guidance on the tests to be passed to distinguish between an independent contractor…
Company Car – Fringe Benefit Determination Process
If the company is providing a company financed vehicle to an employee for business and private use please follow the…
SARS – Employment Tax Incentive Guide
In September SARS issued a draft guide to claiming Employment Tax Incentive (ETI). This is well worth reading. While ETI is…
Final Reminder – COIDA Annual Return of Earnings
The Compensation Commissioner has issued a final reminder for the submission of outstanding Return of Earnings for 2017. An estimated…
Metal & Engineering Industry Bargaining Council (MEIBC) – Notice
Metal & Engineering Industry Bargaining Council (MEIBC) – Notice by MEIBC on dispute resolution collective agreement. This notice is replicated…
Changes to the Official Interest Rate for Fringe Benefits
The Official Interest Rate for calculating Fringe Benefits decreased by 0.25 % effective 1st August 2017. Where an employer gives…
Temporary Workers Ruling – Assign Case – Impact of Appeal on Employers
In our July edition, we talked about the recent Assign Case in which the Labour Appeals Court concluded labour broker…