In distinguishing between an employee and an independent contractor / trader one must commence with an analysis of the employment contract. The object of the contract (or the parties 'rights…
Any person will be guilty of an offence and liable on conviction to a fine or imprisonment where he/she/they: Fails to: Deduct employees tax from remuneration or to pay tax…
The employer must keep a register and must contain personal particulars as well as financial details of each employee and maintained in such a form, including any electronic form, as…
The following employers must register with the UI Commissioner: If employer is not required to register for employees’ tax purposes at SARS; An Employer who has not registered voluntarily as…
Employer must apply for registration for employees’ tax purposes with SARS within 21 business days after he/she becomes an employer unless none of the employees are liable for normal tax.…
UIF is a compulsory contribution to fund unemployment benefits. Since 1 April 2002, the contributions deducted and payable by employers on a monthly basis have been collected by SARS and…
SDL is a compulsory levy scheme for the purposes of funding education and training as envisaged in the Skills Development Act, 1998. This levy came into operation on 1 April…
Where an employer pays or becomes liable to pay remuneration to an employee, the employer has an obligation to deduct or withhold employees’ tax from the remuneration and pay the…
GAUTENG – A 39year old man is expected to appear before the Germiston Magistrates Court on charges of extortion this morning. His apprehension came after the Hawks’ Serious Corruption Investigation…