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…
Newsletters & Articles
Essential Services Ruling
Essential Services Ruling – Social Work, ResCare, Protective Workshops and Day Care All Social Work Services and services to ResCare,…
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…
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…
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…
Labour Brokerage Workers to Become Full Employees after Three Months
In a big blow to labour brokers the Labour Court on appeal ruled on the 10 July that labour brokerage…
Can sick leave be substituted for annual leave – after the fact?
An employee was on annual leave and has now produced a doctor’s certificate for that same period. If the employee…
Taxation of Employees Employed to Work Offshore
Taxation of Employees Employed to Work Offshore (prior to 183 days rule being met) A client of ours employed someone…
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…
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…
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…