Labour and Tax Legislation劳动力和税收立法.pptVIP

Copyright: Celeste Allan Inc. Labour and Tax Legislation Presentation by: Celeste Allan Definition of employee An “employee” means - any person, excluding an independent contractor, who works for another person or for the State and who receives, or is entitled to receive, any remuneration; and any other person who in any manner assists in the carrying on or conducting the business of the employer Tests:Contractor vs Employee CCMA and Court tests Dominant impression test substance vs form Organisational test part of organisation Control test supervision over individual Impending amendments-BCEA Independent contractor or employee control and direction hours of work part of organisation 40 hours per month over three months economically dependant tools/equipment provided only one “employer” Impending amendment - LRA Independent contractor or employee same as BCEA provisions excludes any person earning R 89000 p.a advisory award if earns R 89000 or more SARS requirements for employment contract a written contract of employment disclosing full remuneration basic salary allowances reimbursive expenditure annual increases in writing Pension/Provident and Medical Aid schemes - contributions Definition - personal services company Personal services company - a company or trust, other than a labour broker, where any service rendered on behalf of the company or trust to a client is rendered personally by a person who is a connected person in relation to the company or trust Personal services company Test - three or more employees who are not connected to the member or owner of the company if three or more employees, then deemed to be a sole trader and therefor not a personal services company Tests for personal services If service is rendered directly to the client by you personally the hours of work are subject to control/supervision of client remuneration subject to regular payments company receives directly or indirectly 80% of it’s income from services rendered t