The Compensation for Occupational Injuries and Diseases Act covers all employers as well as casual and full-time workers who, as a result of a workplace accident or work related diseases, are injured, disabled, killed or become ill. Payment for medical costs, temporary disablement, permanent disablement and fatalities are covered by the OID.
Employers need to register with the Department of Labour by completing the W.As.2 form
The W.As.8 is distributed during February/March each year and must be completed and submitted to the DoL each year by the 31st of March.
Go to the DoL website for more information on OID.
Employees' tax must be deducted from any payment made or benefit given to employees every month. The tax deducted on the payroll is seen as an advance payment of tax due by the individual at the end of the tax year.
Employers have to register with SARS by completing the EMP101 form within 14 days after becoming an employer. Payment of PAYE is due every month by the 7th and must be paid as part of your EMP201 payment to SARS.
Tax certificates (IT3a/IRP5) must be issued to employees at the end of February each year, or when the employee leaves the employment of an employer during the tax year. An EMP501 reconciliation must also be completed and submitted to SARS at the end of each tax year (filing season is usually in April and May). Tax certificates can be printed from My Payroll Online. My Payroll Online also generates a file to import into [email protected], so that you don't have to manually capture tax certificates.
Go to the SARS website for more information on PAYE.
Skills Development Levy is a company contribution that employers must pay every month. The levy funds education and training through the SETAs.
Employers have to register with SARS by completing the EMP101 form if the total SDL leviable amount for the next 12 months will exceed R500 000. Registration must be done within 14 days after becoming an employer.
Payment of the 1% levy is due every month by the 7th and must be paid as part of your EMP201 payment to SARS.
Go to the SARS website for more information on SDL.
Unemployment Insurance Fund contributions are deducted and paid over on a monthly basis. UIF provides short-term payment to workers who are unemployed, or cannot work because they are on maternity leave, ill, etc.
Employers have to register with the UIF. Complete the UI-8 form and fax it to 012 337 1636. UIF will provide you with a registration number. Registration must be done within 14 days after becoming an employer.
The employee contributes 1% and the company contributes 1% every month. You need to pay over the contributions by the 7th of each month. If you pay over tax to SARS, then complete the EMP101 form and pay the UIF as part of your monthly EMP201 payment to SARS. If you are not registered with SARS, then pay UIF directly.
In addition to monthly payments, you need to declare your contributions to UIF. On My Payroll Online, you can electronically submit this declaration to UIF (so no need to complete those UI-19s manually). This declaration gives UIF all the information they need in terms of new and existing employees as well as employees leaving your employment.
Go to the SARS website for more information on UIF.