How to make vaccination a part of your business policies
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 […]
Are resignation notice periods enforceable?
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 […]
Contracts tacitly novated after expiry of a fixed-term contract
In Department of Agriculture, Forestry and Fisheries v Teto and Others,1 the Labour Appeal Court (“LAC”) considered whether the termination of employees initially engaged on fixed-term contracts constituted a dismissal on the basis that the employees had become indefinitely employed when they were permitted to work beyond the expiry date in their fixed-term contracts. In this […]
What if your dismissal is overturned?
Reinstatement in terms of the s 193(2) of the Labour Relations Act 66 of 1995 (LRA) According to s193(2) of the LRA, if it is found that an employee was found to have been (substantively) unfairly dismissed, the Labour Court (LC) or the arbitrator, must make an order that the employee be reinstated, unless: The […]
Transport services to employees: Binding General Ruling 50
In terms of the Tax Administration Act, the South African Revenue Service (“SARS”) can issue Binding General Rulings (“BGR”) on matters of general interest or importance and clarifies the Commissioner’s application or interpretation of the tax law relating to these matters. BGR 50 provides clarity on the so-called “no-value” provision in respect of the rendering […]
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 […]