Getting the facts straight in disciplinary hearing notices
Getting the facts straight in disciplinary hearing notices When an employer institutes a disciplinary hearing against an employee, the employee is entitled to know and understand the nature of the charge(s) against him/her. As the employee has a right to answer or provide an explanation to the charge(s) against him/her (known as the audi alteram partem rule), […]
What are fair grounds for dismissal regarding off-duty misconduct?
With looting and violence severely impacting certain parts of South Africa in June 2021, many businesses are facing great challenges on various fronts. In light of the recent civil unrest, many employers have been faced with the question as to whether they are entitled to dismiss their off-duty employees for their participation in the looting and violence. In most […]
Decisive action, better conflict resolution
Many employers often decide to leave disciplinary matters for a later date and/or overlook matters of concern to avoid conflict. However, when handled well, conflict can have a positive impact on an employee’s performance and behaviour after they have made an error. Did this ever happen to you as a teenager? You’re sitting in the backseat of the car after being picked up […]
Drafting employment contracts for ad hoc activities
It often happens that employers give instructions to employees that do not form part of their usual routine. This article will briefly discuss whether employees are obliged to execute all instructions received from their employer or supervisor, even if it is not what the employee was employed to do. As a point of departure, normally, an employee’s job description will be contained in their […]
Employee Trust 101
Binding Private Ruling 330 (“BPR330”) was issued on 3 October 2019 and relates to the tax implications arising from distributions of dividends and other amounts from an employee trust to beneficiaries on the termination of their employment. The taxpayer (a resident trust) was established for the benefit of the black permanent employees of Company A. […]
Do you have a work-life balance?
Having a job and a steady income plays a significant role in any person’s life, as it keeps us afloat and drives us to reach our full professional potential. However, when we have an unhealthy work-life balance, this can all come tumbling down. An employee’s ability to establish and maintain a healthy balance between their […]
Share incentives – The finer details
Companies, particularly listed companies, offer employees so-called share options (also referred to as share incentive schemes or employee share ownership plans (ESOPs)) as a form of further remuneration and even as an employee retention mechanism. In unpacking and understanding the tax consequences linked to ESOPs, the provisions of section 8C of the Income Tax Act […]
Rendering of transport services by employers
Paragraph 2(e) of the Seventh Schedule to the Income Tax Act[1] deems an employer to grant a taxable benefit to an employee if any service has, at the expense of the employer, been rendered to the employee for his or her private or domestic use. The taxable benefit which arises in this instance is valued […]
SimplePay – Frequently asked questions
Can SimplePay integrate with other systems? SimplePay currently integrates with Xero and Quickbooks Online. SimplePay has built an API that will allow other systems to integrate with the software. Is SimplePay able to post per pay point? You are able to post the information for each pay point on SimplePay separately to your accounting system […]