Category: Labour Law
-
Fixed and reimbursive travel allowances
When determining the best remuneration package for travelling employees, South African employers and employees are continuously considering the benefits between a travel allowance, a reimbursive travel allowance or both. For this purpose, the employees’ tax (“PAYE’’) and income tax consequences of these two allowances are set out in more detail below. A travel allowance is…
-
Employment Equity Reporting for 2014
It is that time of the year again when employers must submit their Employment Equity Reports to the Department of Labour. With the Employment Equity Amendment Act No.47 of 2013 adding some changes and becoming effective from 1 August 2014, here is what you need to know. Who must report? All designated employers with 50…