Employers' Responsibilities -
Registration with SARS:
Employers must register with SARS to obtain a PAYE (Pay As You Earn) reference number, which allows them to deduct income tax from employees' salaries and submit it to SARS on a monthly basis.
UIF Contributions:
Employers must register with the UIF and deduct contributions from employees' salaries. These contributions are paid monthly to the UIF, along with employer contributions.
Compliance with Bargaining Councils:
In industries governed by Bargaining Councils such as ours, employers must adhere to wage agreements, benefits, and other conditions negotiated within these councils. This includes deducting and remitting contributions as stipulated by the council.
Pension Funds and Medical Aid:
Employers offering pension funds and medical aid must ensure deductions are made accurately and in accordance with the rules of the respective schemes. Contributions must be remitted to the providers within specified timelines.
Provide and maintain a safe working environment:
Each employer will, as far as is reasonably possible, provide and maintain a work environment that is safe and without risk to the health of employees. All employees must be aware of and understand the Occupational Health and Safety Act (OHSA). The employer’s duty to ensure a safe working environment may also include the obligation to protect the employee from any form of harassment. The Compensation for Occupational Injuries and Diseases Act (COIDA) obliges employers to register with the Compensation Commissioner and pay fees according to an annual assessment.
Treat the employee fairly as well as with dignity and respect:
This duty is established in the Constitution of the Republic of South Africa with the right to fair labour practices. Legislation such as the Labour Relations Act (LRA) and the Employment Equity Act (EEA) protect employees from unfair discrimination. Furthermore, it is an obligation to treat each employee with dignity and respect in order to maintain a good relationship.
Remunerate the employee:
This obligation is the primary obligation of the employer, where an employee has rendered services.
Under Section 185 (a) of the LRA every employee has the right not to be unfairly dismissed. AUTOMATICALLY UNFAIR DISMISSAL, Section 187 of the LRA lists the following reasons for dismissal that would make a dismissal automatically unfair –
(a) For participating or supporting a protected strike;
(b) For refusing to do work normally done by an employee who is on a protected strike; or is locked-out, unless that work is necessary to prevent an actual danger to life, personal safety, or health;
(c) A refusal by employees to accept a demand in respect of any matter of mutual interest between them and their employer;
(d) For any reason seeking to prevent an employee from exercising their rights under the LRA e.g. freedom of association;
(e) For any reason relating to an employee’s pregnancy or intended pregnancy;
(f) For any reason amounting to grounds for unfair discrimination, unless the dismissal is based on the inherent requirements of the job or if the dismissal is based on age and the employee has reached the normal or agreed retirement age for persons employed in that capacity;
(g) For any reason seeking to avoid the protection from dismissal given to employees in terms of section 197 (transfer of a business by one employer to another employer as a going concern) or 197A of the LRA (transfer of an insolvent business to a new employer to avoid the ending-up or sequestration of the business of the old employer); or
(h) For any reason seeking to prevent an employee from exercising his/her rights under the Protected Disclosures Act 4 of 2000.
