ETI – SARS Challenges Continue
Editor’s Note: The issue below is causing real difficulty for employers and outsourcers alike. For the outsourcer, it is sometimes…
Newsletters & Articles
Employment Tax Incentive – Non-Binding Private Opinion
Editor’s Note: The guidance below is useful in interpreting ETI which continues to be a challenge for employers given the…
Employer Filing Season: Year Ending February 2017
The employer annual reconciliation season starts on 18 April 2017 and employers have until 31 May 2017 to submit their…
Tax Treatment of Reimbursive Travel Payments
The tax treatment of reimbursive travel payments made to employees is often badly dealt with. The reason for this is…
Learnerships: Income Tax Deduction and UIF Implications
The signing of the Taxation Laws Amendment Act and the Unemployment Insurance Amendment Act, 2016 has had important implications for…
UIF Changes
At the end of March 2016, the Unemployment Insurance Fund (UIF) declared an accumulated surplus of R99 billion rand. It…
Retrenchment (Part 4-6): Notification, Assistance and Re-employment
In last month’s article, we dealt with the consultation process. This month we finish off by looking at notification, assistance…
Retirement Reform – Contribution Certificates
If you have either a defined benefit or hybrid scheme your fund administrator needs to provide you with a Contribution…
Recent SARS and Department of Labour Amendments
For interest, we have included on our website the following documents from SARS and the Department of Labour for you…
Budget 2017 – Payroll System Update Summary
At a very high level the following summarises some of the key payroll impacts from the 2017 budget: Updated Tax…
Remuneration Paid to Non-Executive Directors (NED)
Editor’s Note: Based on this commentary, employers should be closely looking at their non-executive director (NED) payments both from a…
Retrenchment Part Three – Consultation Procedure
Editor’s Note: an important part of any retrenchment process. This is the area many employers fail and get into trouble.…