Moonlighting is when a person earns extra money outside of working hours. Can the employee do moonlighting?Do employees have the right to have an additional job?Can the employer dismiss the […]
Labour Relations
Employment tax incentives – students and the definition of employees
Reference documents and Acts Employment Tax Incentive ActBinding Private Ruling: BPR 367 from SARSIncome Tax Act The Employment Tax Incentive (ETI) was introduced in 2014 to encourage the employment of […]
Physical Impairment or Disability Expenditure
Reference Acts and DocumentsSection 6B(1) of the Income Tax Act 58 of 1962 In this article we look at a recent document published in May 2021 by SARS for public […]
The Compensation Fund and Rand Mutual Assurance Fund
Reference Acts and Websites Compensation for Occupational Injuries and Diseases Act (1993)Compensation for Occupational Injuries and Diseases Amendment Act (1997) The Compensation Funds “e-COID” online facility on website http://www.labour.gov.za/Online-ToolsRand Mutual […]
Earnings thresholds, Income Tax thresholds and Minimum Wage updates
Reference documents Basic Conditions of Employment Act, as amendedIncome Tax Act, as amendedNational Budget Speech, February 2021National Minimum Wage Act, as amended This article gives a brief overview of salary […]
Bargaining Councils, what are they?
South Africa currently has over 40 bargaining councils operating nationwide. What exactly is a bargaining council? A bargaining council is a body that is established by one or more employers’ […]
Financial fallout from the COVID-19 pandemic
Prior to the World Health Organisation declaring COVID-19 a pandemic South Africa’s economy had already contracted in the last two quarters of 2019. Arising from the subsequent lockdown in South […]
Financial aid during the COVID-19 crisis – Unemployment Insurance Fund
Section 8 of The National Disaster Regulation 10 empowers the Minister of Employment and Labour with the authority to issue and vary directions, within mandate, to address, prevent and combat […]
PAYE, CCMA, Labour Court Awards and the Income Tax Act 58 of 1962
Employees and employers often reach a settlement agreement in the CCMA or Labour Courts as part of dispute resolution as defined in the Labour Relations Act. Companies and (ex) employees […]
WSP & ATR submission
It’s that time of the year again; businesses will soon need to begin compiling their workplace skills plan and annual training report and submit them online. Businesses submit info for […]