Some finer details to be aware of to stay on the right side of labour laws.
According to the Basic Conditions of Employment Act , employees who work an eight-hour day and a five-day week are entitled to 21 consecutive days of paid annual leave . Leave that has accrued to the employee under this entitlement, but was not taken, must be paid out to the employee on termination.
“However, the BCEA does not regulate what should happen with annual leave that exceeds the minimum specified in the act. If you accrue more than 15 working days a year, your employer does not have to pay the excess leave days when you leave the organisation,” Esterhuizen says. Your employer may, however, specify in your employment contract that the additional days will be paid out if you leave without using them. It is common for employees to demand payment for leave days not used, but employees are not allowed to “sell” a portion of their 15-day leave entitlement to receive more money from their employer.Generally, an employer gives an employee a travel allowance provided the employee covers business travel expenses.
However, no deduction will be allowed on assessment if a travel allowance is provided for an employer-provided vehicle. It should be reflected on the payroll as a general taxable allowance rather than a travel allowance. Esterhuizen says a deduction for business travel will be allowed against the use of the motor vehicle fringe benefit.
If the employee uses a company-owned petrol or garage card for their private vehicle, then the tax treatment on the payroll is the same as when the employee receives a travel allowance. The only difference is that the allowance and the taxable amount may vary from month to month.
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