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CRS News Flash 24 January 2020 – SOUTH AFRICA – Amendment of BCEA Regulations

JANUARY 2020 – SOUTH AFRICA

AMENDMENT OF BCEA REGULATIONS

It is important that employers note the following:

Basic Conditions of Employment Act amendment of regulations as set out in the Schedule

Government Gazette 42965 NO. R 39 was published on 22 January 2020 to amend the regulations as set out in the Schedule in the Basic Conditions of Employment Act (BCEA) under Section 86(1).

The Schedule has been revised to amend:

BCEA 1A (Basic Conditions of Employment Act, 1997 Summary to be kept by an Employer in terms of Section 30 of the Act) to provide for the:
- National minimum wage;
- Parental leave, adoption leave and commissioning parental leave.
BCEA 9 Form (Department of Employment & Labour Written Undertaking – to record an undertaking by the employer to comply with a provision of the Acts enforced in terms of the BCEA. Such form is completed by a labour inspector and issued to an employer).
BCEA 12 Form (Department of Employment & Labour Compliance Order – to enforce compliance with a provision of the Act. Such form is completed by a labour inspector and issued to an employer and employees affected by it).
BCEA 14A Form (certificate of appointment in terms of Section 63 of the BCEA, which relates to the appointment of labour inspectors).
BCEA 14B Form (labour inspector card).

To view the Government Gazette, follow the link.

24th January 2020/by Nicole Kleinsmidt

CRS News Flash 1 November 2019 – SOUTH AFRICA – Explanatory summary of the Tax Administration Laws Amendment Bill, 2019

News Flash

NOVEMBER 2019 – SOUTH AFRICA
EXPLANATORY SUMMARY OF THE TAX ADMINISTRATION LAWS AMENDMENT BILL, 2019

It is important that employers note the following:

Publication of the Explanatory Summary of the Tax Administration Laws Amendment Bill, 2019

Government gave notice that the Minister of Finance intends to introduce the Tax Administration Laws Amendment Bill, 2019 to the National Assembly soon. An explanatory summary of the Bill was published in accordance with the Rules of the National Assembly.

The Bill provides for the amendment of the Income Tax Act, 1962; Customs and Excise Act, 1964; Value Added Tax Act, 1991; Skills Development Levies Act, 1999; Unemployment Insurance Contributions Act, 2002; and the Tax Administration Act, 2011.

Short overview of the changes:

Income tax Act: To make technical corrections; to remove a requirement to submit a declaration to a regulated intermediary in respect of tax free investments; to clarify that a penalty may be imposed if an employer submits an incomplete return; and to insert a provision that an executor need not submit a provisional tax return for the provisional period ending on the date of death.
Value-Added Tax: To make technical corrections; to remove a requirement that the Minister of Finance must prescribe the particulars to be contained on a tax invoice issued by a foreign supplier of electronic services; and to clarify that rulings under the Act are not subject to the prescribed fee under the Tax Administration Act, 2011.
Skills Development Levies Act: To make technical corrections; to provide for a procedure if an employer has incorrectly indicated the jurisdiction of a SETA; and to align the time periods for a refund under the Act with the Tax Administration Act, 2011.
Unemployment Insurance Contributions Act: To align the time periods for a refund under the Act with the Tax Administration Act, 2011.
Tax Administration Act, 2011: To make technical corrections; to extend the notice period prior to the institution of legal proceedings; to clarify that an assessment or decision is final if an appeal is withdrawn; to clarify when SARS may make an assessment based on an estimate if no return is submitted or required; and to align the provisions regulating the tax compliance status of a taxpayer with the automation thereof.

To view the government notice, follow the link

4th November 2019/by Nicole Kleinsmidt

CRS News Flash_29 October 2019 – SOUTH AFRICA – Commencement date of the Labour Laws Amendment Act 2018

News Flash

OCTOBER 2019 – SOUTH AFRICA
COMMENCEMENT OF SECTIONS OF THE LABOUR LAWS AMENDMENT ACT, 2018

It is important that employers note the following:

The commencement date of some sections of the Labour Laws Amendment Act, 2018

Proclamation No. R 56 of 2019 was published in Government Gazette No. 42805 on 29 October 2019 to announce the commencement date of the sections regarding the new Parental leave and Commissioning Parental leave.

This means that employees can start making use of the parental and commissioning parental leave as from 1 November 2019.

The sections of the Labour Laws Amendment Act, 2018 which will take effect on 1 November 2019, are as follows:Section 8(a)(cA): Section 12 of the Unemployment Insurance Act, 2001, is amended by adding parental benefits and commissioning parental benefits.

- Section 8(a)(cA): Section 12 of the Unemployment Insurance Act, 2001, is amended by adding parental benefits and commissioning parental benefits.
- Section 11: The right to parental benefits is inserted in the Unemployment Insurance Act, 2001, after section 26.
- Section 15: Section 58 of the Unemployment Insurance Act, 2001, is amended by adding parental and commissioning parental benefits in subsection (12)(c).
- Section 16: The title of the Unemployment Insurance Act, 2001, is amended by adding parental and commissioning parental benefits to be provided for, for payment from the Fund.

To view the Proclamation in Government Gazette No. 42805, follow the link

1st November 2019/by Nicole Kleinsmidt

CRS News Flash_18 September 2019 – SOUTH AFRICA – Changes to Employment Equity Form EEA4

News Flash

SEPTEMBER 2019 – SOUTH AFRICA EMPLOYMENT EQUITY EEA4 FORM

It is important that employers note the following:

Changes to the Employment Equity EEA4 Form

In August 2019 the Department of Employment and Labour repealed the old EEA4 form, as published in the Employment Equity Regulations of 1 August 2014, and replaced it with a new version. The new form became effective on 8 August 2019.

The EEA4 form generally contains the format for reporting income differentials to the Employment Conditions Commission.

The Department of Labour stated that the old form is ineffective. The main purpose of the new form is to enable companies to analyse salary information pertaining to employment equity more diligently and provide reasons for income differentials to reduce the remuneration gap between the highest and lowest paid employees.

Two new sections, section D and E, have been added to the EEA4 form. Section D requires the remuneration of the employee with the highest total remuneration, i.e. fixed/guaranteed and variable remuneration, in terms of race group and gender for all the occupational levels, except the lowest occupational level in a company. Section E requires the average/median remuneration and the remuneration gap.

The new format specifically focuses on the following:

Reporting on fixed/guaranteed annualised salaries per occupational level, race and gender.
Reporting on variable annualised salaries per occupational level, race and gender.
Reporting on average annual pay for the top 10% of an organisation’s workforce.
Reporting on average annual pay for the bottom 10% of an organisation’s workforce.
Reporting on average annual pay for the middle earners of an organisation’s workforce.
Reporting on whether an organisation has a policy in place which addresses and closes the vertical gap between the highest and lowest paid employees.
Reporting on whether the remuneration gap between the highest and lowest paid employees in an organisation is aligned with remuneration policy.
Indicating whether affirmative action measures to address remuneration gaps are included in the organisation’s Employment Equity Plan.

Employers are required to complete the EEA4 form and submit it with the EEA2 form when they complete their employment equity reports.

The report can be submitted between 1 September 2019 and 15 January 2020.

To view the Government Gazette containing the new form, follow the link, selecting 42627 8-8 Labour under Separate Gazettes.

18th September 2019/by Nicole Kleinsmidt

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