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| Table of Contents |
1. Poor Communication in Workplaces - Team Intervention
2. What deductions can we take from remuneration?
3. Load Shedding
4. Tax Season
5. How much annual leave should my employees accrue monthly?
6. Sick Leave - During Notice Periods
7. Sick Leave - Exhausted
8. Sick Leave - Recovery
9. Taxation of Employees Working Outside South Africa
10. Contact the HRTorQue Team |
| 1. Poor Communication in Workplaces - Team Intervention |
| Author: Melany Bydawell |
Have you heard of the new app where employees can now upload all their pent up frustrations about their employers from the workplace anonymously? Have we reached the point where more and more face-to-face communication is becoming irrelevant?
With the exception of families, social groups created in workplaces are probably the most important for employees. How employees behave and interact is largely dependent on how they are treated by their Managers, Supervisors, and peers. Lack of understanding the basics of personality types and behaviours can result in disrespect, emotional outbursts and aggression.
If you want to see an immediate impact in terms of innovation and improved performance, this highly interactive and collaborative process provides a strong foundation from which to build further success AND:
• Reduction in conflict
• Improved communication
• Enhanced inter personal relationships
Relationships are just as important as individual skills and abilities. We are able to assess and use various dynamics to cultivate a more effective interaction, resulting in higher productivity and job satisfaction.
Our team intervention is also a powerful business tool that helps you create effective new teams or explore the dynamics and roles inside any group of people and maximise their potential.
See some feedback below:
Caroline Smith, General Manager - Durban & Coast SPCA
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Relationships and communication have improved. |
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There is a clearer perception by individuals why others do not process, respond or handle issues in the way that they would. |
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Disc has given supervisors a blue print to work from regarding their staff and how best to manage them. Similarly, it has given the staff insight into their supervisors' inherent style. |
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Individual feedback sessions gave the staff a unique opportunity to discuss work issues in a neutral, non-judgemental environment. This was revealing and insightful and will assist management decision-making for improved productivity. |
Vanessa Theophilus, Director - Ethelbert Child and Youth Care Centre
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As head of the management team, it helped me understand how to manage each of them so that the team operates effectively. I was able to have an overview of team members' strengths. |
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It helped the team members better understand each other. |
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The most important was to know each member of the team's most effective management style so that the most appropriate approach could be used. |
Contact Melany Bydawell [email protected] for further information. |
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| 2. What deductions can we take from remuneration? |
| Author: Karen van den Bergh |
| Generally, an employer may not make any deductions from an employee's remuneration without the written consent of the employee, except for statutory deductions such as PAYE, UIF, any deduction required by Court Order, or deductions for retirement fund contributions or medical aid contributions. |
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| 3. Load Shedding |
| Author: Melany Bydawell |
How is load shedding affecting your day-to-day operations?
Increasing frustration is experienced with downtime and irregular power shortages in businesses.
How does an employer manage these instances and the increasing costs because of down time and increases in overtime to make up the lost hours of productivity?
Contractually an employer is obliged to pay an employee for the hours stipulated in their contract and, whilst some bargaining councils make provision for 'short time arrangements', most business owners are left to work out solutions on their own.
Employers are encouraged to consult with employees to reach agreement on a suitable way to manage this. Solutions could include:
• A short time provision
• Changes to working hours
• Changes to lunch breaks
• Changes to shifts
• And lunch periods |
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| 4. Tax Season |
| Author: Dave Beattie |
The employer tax certificate season for February 2015 closed on 29 May 2015. If you are a HRTorQue Payroll client, all your employees tax certificates were loaded into e@syfile well within the allocated timeframe.
We now start to prepare for the Mid-Year submission for the tax period 1st March 2015 to 31st August 2015.
The Individual Filing Season has now kicked off and employees should start submitting their tax returns now - particularly if a refund is due!
Give Dave Beattie a call at our offices or email him at [email protected] if you need assistance filing your returns. Remember that the Individual Tax Season runs from July to November every year, OR provisional taxpayers who submit via eFiling, it runs until January of the next year.
The important dates are:
30 September 2015 - Manual/postal submissions
27 November 2015 - SARS branch (non-provisional)
27 November 2015 - eFiling (non-provisional)
29 January 2016 - Provisional taxpayers via eFiling
Which individuals do not need to submit a tax return?
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An individual whose total earnings for the year (1 March 2014 - 28 February 2015) did not exceed R350 000.00 and all the below conditions are met:
- Only had one employer (i.e. only has one IRP5)
- Did not receive a car allowance or other income (e.g. interest or rent)
- Doesn't claim any tax deductible deductions. (e.g. medical expenses, retirement etc.) |
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Did not receive interest from a source in South Africa more than:
- R23 800 if you are below the age of 65 years; or
- R34 500 if you aged 65 years or older; or
- Did not have dividends that were paid to them and they were a non-resident during
the 2015 year of assessment. |
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| 5. How much annual leave should my employees accrue monthly? |
| Author: Karen van den Bergh |
| If the employee is working a five-day week, then the annual leave will accrue at the rate of 1,25 days per month, and if the employee is working a six-day week then the annual leave will accrue at the rate are of 1,5 days per month. |
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| 6. Sick Leave - During Notice Periods |
| Author: Melany Bydawell |
Should an employee fall ill during the period of their notice, following resignation, he/she is still entitled to paid sick leave.
In this case, an employer may not automatically extend the notice period
However, employees may not take annual leave during a period of resignation. They must be paid out this leave on termination (Section 40 of the BCEA). |
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| 7. Sick Leave - Exhausted |
| Author: Melany Bydawell |
If an employee exceeds their sick leave and requires further sick leave, the absence should be treated as Unpaid Sick Leave.
However, the employee may apply for annual leave to be taken during this period of sick leave. |
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| 8. Sick Leave - Recovery |
| Author: Melany Bydawell |
Does the Employer have the right to recover sick leave taken if an employee resigns during the 3 year period?
Example: An employee has 1 years' service and has taken all of their 30 days sick leave for the three year period. The employee then resigns.
Unfortunately, the employer may not recover any sick leave from an employee should the employee leave the organisation for any reason prior to the expiry of the 3 year sick leave period.
An employee cannot claim if they:
• Get benefits from:
- The Compensation Fund; or
- An unemployment fund under the Labour Relations Act;
• Get Unemployment Benefits from the UIF;
• Have been suspended from claiming because of fraud;
• Are ill for less than 14 days; or
• Refuse medical treatment |
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| 9. Taxation of Employees Working Outside South Africa |
| Author: Dave Beattie |
A South African resident is generally taxed on their worldwide income.
There is however one important exemption. This is known as the 'foreign employment exemption'. To qualify for such an exemption the requirements of Section 10(1)(o)(ii) of the Income Tax Act have to be met. This exemption is explained in detail in SARS Interpretation Note 16 (dated 27 March 2003).
In terms of this section, remuneration received or accrued to any person for services rendered outside of South Africa will be exempt under the following terms and conditions:
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The individual is in an employment relationship (with a signed employment contract). |
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The exemption will not apply to self-employed persons or independent contractors. |
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The remuneration must be for services provided outside South Africa. |
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The services may be rendered on behalf of any employer. It is not restricted to a South African employer. |
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The individual must render services outside South Africa for a period or periods exceeding 183 full days in any 12-month period commencing or ending during that year of assessment. It is important to note that the 183 days need not be consecutive. |
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The individual must render services outside of South Africa for a continuous period of more than 60 full days (there must be at least one period of absence that exceeds 60 consecutive days). |
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Weekends, public holidays, vacation and sick leave spent outside the Republic are considered to be part of the days during which services were rendered during the 183 day and 60 day periods of absence. |
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The 12 month period referred to is not aligned to the South African tax year, but must include consecutive calendar months. At least one calendar month must fall within the tax year during which the exemption is sought. |
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Although such income may qualify for the foreign employment exemption, the income must still be disclosed on the taxpayer's annual Income Tax return (in the tax-free field listed as 'Section 10(1)(o)(ii)'). |
It is advisable for the taxpayer to retain the following details as audit proof as SARS is likely to request supporting documentation:
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A copy of the employment contract. |
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A copy of their passport reflecting all the entry and exit stamps. |
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A schedule reflecting the movement in an out of the country of the taxpayer and confirming that the 183 and 60 day thresholds have been met. |
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| 10. Contact the HRTorQue Team |
Head Office (Durban)
Phone: 031 564 1155
Fax: 031 564 1228
Email: [email protected]
Website: www.hrtorque.co.za
Address: 163 Umhlanga Rocks Drive
Durban North, KwaZulu-Natal |
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Sales
Melany Bydawell: 031 582 7425
[email protected] or 083 441 5618
Payroll & HR Administration
Karen van den Bergh: 031 582 7413
[email protected] or 082 891 1722
Human Resources / Employee Relations
Melany Bydawell: 031 582 7425
[email protected] or 083 441 5618 |
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