Source: SARS INTERPRETATION NOTE 35 (ISSUE 5) This Note discusses the employees’ tax implications and the deductions that may be claimed by a personal service provider or a labour broker. […]
Labour Relations
Employee Allowances for the 2023 Tax Year
SARS updated their Employers Guide for Tax Allowances related to Subsistence Allowance, Travelling Allowances and Public Office Holder Allowances in line with the budget presented in February 2022. SUBSISTENCE ALLOWANCE […]
Construction Industry Development Board (CIDB)
Construction Industry Development Board (CIDB) Construction plays a vital role in South Africa’s economic and social development. It provides the physical infrastructure and backbone for economic activity. It is also […]
Moonlighting – employers and employees
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 […]
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 […]