In line with section 8 of The National Disaster Regulations, the Minister of Employment and Labour announced measures relating to the coronavirus and its impact on UIF contributions. The Unemployment Insurance Fund will assist employees affected by the current lockdown throw Temporary Employer/Employee Relief Scheme (TERS) and other benefits. Evidence/payroll of the last three month’s salaries needs to be submitted as part of the TERS application. In order to comply with this requirement, an Employer will, therefore, need to comply with Section 29, 31, 32 and 33 of the Basic Conditions of Employment Act of 1997.
Section 33 obliges all employers to give an employee certain information in writing on each day the employee is paid (a payslip). An employer must keep a record containing the employee’s name, his occupation, the time worked by each employee (time and attendance of the employee), the remuneration paid to each employee and the date of birth of each employee under the age of eighteen years. Employers must keep these records for at least three years from the last day of entry. In addition, it is a pre-requirement that the employer must supply the employee with written particulars of employment on the time the employee commenced employment.
The payslip must contain the following information in terms of section 33:
- The employer’s name and address;
- The employee’s name and occupation;
- The period for which the payment is made;
- The employee’s remuneration in monetary value (in money);
- The amount and purpose of any deductions made from the remuneration;
- The actual amount paid to the employee;
- The calculation of that employee’s remuneration:
- that employee’s rate of remuneration;
- the number of ordinaries and overtime hours worked by the employee;
- the number of hours worked on a Sunday or public holiday during that period;
if an agreement to average working time has been concluded in terms of section 12, the total number of ordinary and overtime hours worked by the employee in the period of averaging.
Payslips must be handed to an employee at the workplace or at a place agreed to by the employee and during the employee’s ordinary working hours or within fifteen minutes of the commencement or conclusion of those hours.
As indicated above, Section 31 of the Basic Conditions of Employment requires every employer to keep a record of time worked by each and every employee. This can be done by either holding a time and attendance register manually or electronically. Non-compliance can have far-reaching consequences since the onus of proof working hours and correct payment is upon the employer. If an employer is unable to prove the time worked by employee, the employee’s version will take precedence.
In the light of TERS- and other requirements, employers are advised to familiarise themselves with the requirements of section 29, 31, 32 and 33 of the Basic Conditions of Employment Act of 1997 and to see to it that they comply with it.
SEESA clients are entitled to SEESA Profile Payroll, an advanced online cloud-based payroll system at no additional cost, depending on the service package, including support and unlimited webinar training. Kindly contact the nearest SEESA office to assist with any enquiries or request the system by visiting SEESA’s website at www.seesa.co.za
Lockdown is the ideal time to set up SEESA Profile Payroll and to attend webinar training for SEESA ProFile and SEESA Profile Payroll. The way to work smarter, not harder.
ABOUT THE AUTHOR
Philip Venter is an admitted Attorney, Notary Public and Conveyancer who completed his LL.B. degree in 2004 at the North-West University, Potchefstroom. He joined SEESA in 2007 and is currently based in Pretoria.