I have recently been to a number of presentations and discussions on education of the payroll practitioner. At most of these a question has been raised: “Are we not confusing the Remuneration and Benefits Specialist with the Payroll Practitioner?” At many of these discussions the question was adequately answered, yet at others the panel seemed confused and did not know how to answer. At one discussion, this took the topic totally off what was been discussed where the balance of the time, about 45 minutes, was taken up in a discussion around the Remuneration and Benefits Specialist and the Payroll Practitioner.
When last did you see a job advert that captured your imagination?
The days of dreary black typeface newspaper advertising are long gone. The content and positioning of job adverts have become critical in the success of attracting top talent and sparking interest amongst passive job-seekers. Companies are becoming more innovative and creative in their war for talent and today’s job market is relying more and more on technology to entice quality applicants.
The implementation of the Skills Development Act and Skills Levy Act required all employers with an annual payroll of R500 000 or more to pay a skills levy equal to 1% of their annual payroll. In order to qualify for a mandatory grant equal to 50% of the skills levy paid, the employer had to appoint a Skills Development Facilitator, complete an Annual Training Report (ATR) with all training provided to staff during the reporting period and a Workplace Skills Plan – indicating the planned training for the coming reporting period. The WSP and ATR had to be submitted to the relevant Sector Education Fund (SETA) by 30 June every year.
On the 27th of February, our Finance Minister, Pravin Gordhan, gave his budget speech. Every business magazine and newspaper has dissected this budget to the bare essentials to make it better known to us. Most people understand the implications the budget has for them. I do not want to dwell on all the comments already made, but will highlight a few of the points of the budget. My main purpose it to show how the budget will affect payroll and what the payroll administrators should be aware of.
Parties of the National Bargaining Council for the Road Freight and Logistics Industry have concluded a new agreement which comes into effect on the 1st of March 2013.
The agreement contains the minimum wage increase which is a 10% increase across the board to all employees employed prior to the coming into operation of the new wage schedule. A new sub-item has been added to the agreement which makes provisions for extended bargaining unit employees graded up to and including C1 on the Patterson Grading system which is:
The minimum wages for the Wholesale and Retail Sector shall be increased with effect from the 1st of February 2013.
The hourly rates for all job categories will increase by an average of 6% in Area A and 7% in Area B.
The methods of calculation of minimum wages for 2014 and 2015 have also been set in the amended determination and are available by following the link provided.
The minimum wages for the Farm Worker’s Sector will be increased with effect from the 1st of March 2013.
After much strife in the farming sector over the last few months, the Minister of Labour has announced that the minimum wage for the farm workers will be increased by a little over 52%. This means that the current minimum wage of R65 per pay will be increased to R105 per day for employees who work up to 9 hours a day.
Every New Year people around the globe start making New Year’s resolutions. Companies try to motivate their staff for better performance. Leaders speculate what the year has in store for them. I am asking the same for payroll. What does 2013 have in store for payroll?
Last year we saw the announcement of proposed changes to the Basic Conditions of Employment Act, the Labour Relations Act and the addition of a Tax Administration Act. During the budget speech in February 2012 and the interim budget speech in August 2012, the minister of finance spoke of the proposed changes and additions to the Medical Tax Credits.
The liabilities of the employer are highlighted by the OHSAct:
Section 37. Acts or omissions by employees or mandataries
37(1) Whenever an employee does or omits to do any act which it would be an offence in terms of this Act for the employer of such employee or a user to do or omit to do, then, unless it is proved that –
(a) in doing or omitting to do that act the employee was acting without the connivance (def: Shut the eyes to / the pretence of being unaware) or permission of the employer or any such user;
(b) it was not under any condition or in any circumstance within the scope of the authority of the employee to do or omit to do an act, whether lawful or unlawful, of the character of the act or omission charged; and
(c) all reasonable steps were taken by the employer or any such user to prevent any act or omission of the kind in question,
Ignorance, fear and stereotypes have led to massive discrimination against people with disabilities in society and in employment. Sadly, this results in people with disabilities experiencing high unemployment levels and, on the rare occasion, where they are able to secure employment, its often in low status jobs where they earn less than average salaries.
Unfair disability discrimination arises from assumptions about the abilities and performance of disabled persons, inflexible organisational procedures and rules and inaccessible information, buildings and transport.