In terms of section 82 of the Compensation for Occupational Injuries and Diseases Act, 130 of 1993 (COIDA) employers are required to annually furnish the Commissioner with a return of earnings (ROE) paid to employees during the preceding period, being 1 March to 28 February (the COID year).

SARS has introduced a new e@syFile system built on a new platform, and the old e@syFile system will no longer be in use after February 2025.

In this article we summarize a few legislative changes to take note of. Where applicable, we also include the link to the relevant Government Notice.

In terms of section 82 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No 130 of 1993) (COIDA), a registered employer shall furnish the commissioner with a Return of Earnings, no later than the thirty-first day of March in each year.

On 8 March 2022, the Minister of Finance, Mr Enoch Godongwana, published the Government Gazette stating that from 1 March 2022, the reimbursive travel allowance for 2022/2023 has increased to R4.18 per kilometre.

In tough economic times Employers are under pressure to give salary increases to Employees. The question then arises: What can Employers do to pay Employees better instead of only higher salaries?