WOZA Podcast Three - Turning the tide

Registration required for non-resident employers: PAYE

Subject to certain exclusions and exemptions, income earned for services rendered in South Africa is generally subject to South African employees’ tax. The system where employees’ tax is deducted and accounted for monthly is generally referred to as Pay-As-You-Earn (PAYE). PAYE is therefore a withholding tax on employment income, which will be offset against the employee’s final income tax liability for the relevant year of assessment.

Have you been released from your personal suretyship or guarantee?

When applying for commercial property mortgage finance, the financial institution may also require additional security in the form of a personal suretyship or guarantee for the obligations of the main debtor.

Protecting an individual's right to strike amidst widespread violence

On 13 March 2023, the Labour Appeal Court (LAC) handed down a judgment in an urgent appeal against the judgment and order of the Labour Court handed down a week earlier that interdicted the national public service strike called upon by the National Education, Health and Allied Workers' Union (NEHAWU).

Remote working in South Africa: The tax and employment law implications

Re-employed or re-instated after a dismissal: Who is liable for the arrear retirement fund contributions

An award won by a dismissed employee for re-employment or reinstatement after an unfair or unlawful dismissal would generally have different effects on past retirement fund contributions. Typically, the rules of a retirement fund would provide for the termination of membership on the dismissal of the employee. Also, the obligation of the employer for payment of contributions would cease from the date of dismissal.

Njeri Wagacha talks to Fred Waithaka

Njeri Wagacha talks to Fred Waithaka, Head of Legal and Regulatory at Safaricom PLC.