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Handling instant dismissals
By Rob Rankin. Employees can have their services terminated as a result of: Misconduct Incapacity The operational requirements of the business In all these cases, an employer must follow fair procedures otherwise the dismissal will be regarded unfair. Misconduct Every small business should draw up a Disciplinary Code or set of rules clearly explaining the…
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EMPLOYMENT EQUITY IN THE WORK PLACE
By: Nkosinathi Buthelezi Why employment equity South Africa has a legacy of discrimination in relation to race, gender and disability. The legacy saw access to opportunities denied in relation to education, employment, promotion and wealth creation to the majority of South Africans. The Employment Equity Act 55 of 1989 (EEA) was passed to address this…
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FINDING AND MANAGING ENTHUSIASTIC EMPLOYEES
By: Wanda Olszewski There is no doubt that two key qualities employers look for in their employees are initiative and motivation. But many don’t know how to assess these during the recruitment process. The answer is to structure your interview questions to draw out specific behaviours and competencies. You should also formulate a set of…
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CAN YOU JUST SAY “NO”?
By: Claire Stewart We’re living in tough economic times. Big businesses are retrenching and some firms are even going under. SMEs are also battling, business is slow, sales are down and cash-flow is tight. Companies big and small are searching for ways to cut costs with many slashing jobs to achieve this. And it doesn’t…
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BONUSES PAID TO DIRECTORS OF PRIVATE COMPANIES
Accountancy SA Members are reminded that the tax treatment of variable remuneration changed with effect 1 March 2013. The position is that both the accrual to the employee and the deduction of the expenditure incurred by the employer will take place on the date during the year of assessment on which the amount is paid…
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GIVING EMPLOYEES FEEDBACK
Recruitment and selection is not an exact science. Even when it provides exactly the right candidate for a job, it is only the starting point in the process of ensuring that a person performs to the best of their abilities. Managing the performance of people is one of the most important roles you have to…
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UIF
There are five different types of benefits you can claim from the UIF Unemployment benefits, illness benefits, maternity benefits, adoption benefits and dependant benefits. The value of the benefit you are claiming depends on how much you were earning when you were contributing to the fund and how long you were a contributor. You do…
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INDEPENDANT CONTRACTORS DEEMED TO BE EMPLOYEES
You have received a letter of intent to audit from the South African Revenue Services (SARS). The scope of the audit engagement indicates that SARS will conduct an employees’ tax audit (PAYE) and the SARS has requested a copy of your vendor database. What is the SARS looking for in this PAYE audit? The absence…
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PRINCIPALS OF ANNUAL LEAVE PAY
This schedule put the spotlight squarely on the fact that most employers at the time calculated a value that was too low for these three types of payments The requirements in the BCEA for these calculations were not new – they had been there for many years prior to the schedule – but employers were…
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1 September 2016 – Employer Mid-Year Reconciliation
Employers are required to submit an EMP501 confirming or correcting the amounts declared for Pay-As-You-Earn (PAYE), Skills Development Levy (SDL), Unemployment Insurance Fund (UIF), and Employment Tax Incentive (ETI) in their EMP201s submitted, the payments made and the tax values of the Employee Tax Certificates [IRP5/IT3(a)]. The interim reconciliation is for the six-month transaction period…
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