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…
Newsletters & Articles
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…
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.…
Recruiting Foreigners: Not a way to avoid your employer obligations.
Authors: Neil Coetzer and Shahnaaz Bismilla The employment of foreigners in South Africa is regulated by the Immigration Act 13…
Retrenchment Part 2: Notification Procedure
In last month’s article we dealt with your payment obligations in a retrenchment process and we looked at part one…