GA Mac Lachlan Inc | Registered Chartered Accountants and Auditor

Employers of domestic workers must register with COIDA

Domestic workers are now covered under the amended Compensation for Occupational Injuries and Diseases Act 1993 (COIDA) (Act 130 of 1993) and can claim compensation for injuries or diseases sustained while on duty from the Compensation Fund. The deadline to register Domestic Workers is 30 June 2023. “Domestic Workers are the unsung heroines in this […]

OHS: Fires, first-aid, and facilitating safety in the workplace

It is a thing of human psychology to be aware of the potential danger in our surroundings, which makes it very easy for us to keep ourselves safe from things that pose an immediate threat. What we are perhaps not so adept at, is identifying the possible dangers and not-so-immediate threats. There are a variety of laws and […]

Do I still have to pay my employees’ salaries?

Many employers were left in the dark after the President of the Republic of South Africa declared a national state of disaster in terms of the Disaster Management Act, 2002, and implemented a national lockdown thereafter, as a means of reducing the spread of COVID-19. Employers who did not provide “essential services” were in an extraordinary position and due to the uncertain future, a lot of […]

Practical considerations in claiming SARS COVID-19 relief

While South Africa is currently in a state of lockdown during which a significant number of businesses have had to cease operations, some relief from a tax perspective has been announced by the government. Tax-compliant businesses with a turnover of less than R50 million will be allowed to defer (importantly, not have waived) 20% of their pay-as-you-earn liabilities over […]

What happens when my employer goes bankrupt?

In the light of the grave impact that the Coronavirus (COVID-19) has on the global economy and the brutal reality that businesses and companies might not survive this pandemic that the world is confronted with, it may be wise to know your rights if your employment becomes at risk. What happens when the company or […]

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 […]

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