Exemption from Income Tax on Foreign Employment Income
With more and more companies opening operations in Africa and around the world it is imperative that they are au-fait…
Newsletters & Articles
Youth Employment Scheme
Youth employment is a critical issue for South Africa. The Employment Tax Incentive was launched in January 2014 to reduce…
Finance Administration Service
At HRTorQue we specialise in providing payroll and HR administrative services. There is a close relationship between the processes in…
Employer Requirements to Check Employees before they Work with Children or Mentally Disabled Patients
Author: Guardian (www.theguardian.co.za) Employer Requirements to Check Employees before they Work with Children or Mentally Disabled Patients If you are…
The Trick to Making Things Work in Your Business
Most businesses spend considerable time and effort trying to get their business processes right. The devil is often in the…
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,…
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…