Travel claims, but no allowance?
For commission-earners and the self-employed, the rules are slightly different—but travel costs can be claimed. The common mistake that I make when writing articles about travel allowances is that I tend to forget that not all of us are ‘wage slaves’. Indeed, there are many taxpayers for whom the saying, “If a man will not […]
Must employees disclose their vaccination status?
While employers cannot force their employees to be vaccinated, there are various grounds for dismissing employees who object, provided that the employer has conducted a thorough risk assessment to determine the need for vaccination. They also need to provide every possible reasonable solution to accommodate them. One of the grounds on which an employer can let go of an employee who refuses the jab is the refusal of […]
Resigning with immediate effect: Not as simple as it sounds
Employees often consider to immediately terminate their employment relationship due to a new opportunity arising or to avoid responsibility when faced with disciplinary procedures. Employment relationships are governed by an employment agreement or legal statutes, and in most cases both. If an employer and employee do not expressly agree on the notice period needed for either of them to terminate their relationship, section 37 of the Basic Conditions of Employment Act, 75 of 1997 (the Act) provides for […]
DUE DATES PUBLISHED FOR SUBMITTING ANNUAL AND INTERIM EMPLOYER RECONCILIATIONS
On 15 April 2016 the Commissioner for the South African Revenue Service (SARS) announced the due dates whereby employers are required to finalise and submit their annual and interim Employer Reconciliation declarations to SARS. The notice, published on 15 April 2016 in Government Gazette No. 39922, determines that: the annual declarations for the period 1 […]