National Minimum Wage Act and Your Payroll

National Minimum Wage Act and Your Payroll

National Minimum Wage Act and Your Payroll 2560 1707 Ukhozi System Solution
The National Minimum Wage Act has some pivotal points to look into

Published: 2019-02-12 04:29 PM by Pat Van Rensburg
This blog is going to be sharing some pointers on the New ACT that was brought into effect 1 January 2019.
Yes it is now law, and what do you need to know.

Click the Read More button for I some insight in point form or call Pat for a bit of advise and clarification on 0825545155 or email on pat@ukhozisystems.co.za

Disclaimer.
In that this is my personal point of view.

1. It is more complex than originally thought. So more than likely legislation will be challenged through Court cases. There are too many unanswered questions.
2. Remember that Statute is the Law. NMWA will create a Commission to establish increase percentages going forward, who can claim for exemptions, etc. They have already been given a large budget to send inspectors out into the field.
3. This came into Law very quickly but the people who wrote it were very clever, they have closed all the loopholes. They know all the tricks of the trade and those, are now going to be impossible to get away with.
4. It seems there is no scope for Independent Contractors. Basically they are saying Workers can use the tax coded 3616, instead of 3601, and then they are able to claim expenses. But they need to be full time employed. This is one of those grey areas and in the future the Courts might have to put it back into BCEA.
5. Interns and Learners are another cause for concern. NMWA says they are to be included in the minimum wage bracket of hourly paid.
6. Before there was an unwritten law that your salary should never be discussed. In the ACT, Shop stewards and Trade union leaders can check your payroll. Payslips are now compulsory as well.
7. So the BCEA has been rewritten to include the NMWA, and going forward new display sheets will have to be put up in factory or office walls.

There are 7 tests that are indicators of dependence. If one or more of the tests are satisfied, there is a presumption of employment. If you want to be classed as an independent contractor, all seven must be absent. So the 7 are:
a. The person is subject to control
b. The person’s hours of work are regulated.
c. The person is subject to a reporting relationship.
d. The person has averaged 40 hours a month over the last three months.
e. The person receives a wage or salary predominantly from the job.
f. The person uses the tools, methodology, or technology of the employer.
g. The person does not work for anyone else.

8. Another very important factor, EARNINGS, means any amount before benefits are added to the mix. I.e. co med aid contribution, transport allowance. Pension funds co contributions etc etc.
9. The old definition of an Employer is defined as Any person who pays a worker for the work that that worker performs for that person. And a contract was drawn up. The NWMA employer definition is not based on a contractual relationship, but on whether work is performed.
10. The old BCEA definition of a worker, being any person who works for another and who receives any payment for that work whether in money or in kind. The NMWA definition of a worker focuses on whether work is done. It includes all employees AND it extends the reach of the NMW beyond employees.

There are other BCEA amendments to support the NMWA. The ones worth mentioning are. If a sectoral or bargaining councils determination wage is higher than the NMW. When there is an annual increase those wages have to be increased in proportion. As you can see this will have a negative impact on unemployment. The NMWA will impose an increase every month and employers will have to abide by that increase. There is a high risk for employers who do not comply with the NMW. It has been well publicised for the last couple of years. Labour inspectors will automatically check payroll records. Employees and trade unions are very aware of the NMW requirements. Are you compliant? Check with the hourly rate of your employee, which is easily accessed in Pastel payroll in Employee Masterfile. The minimum rate is R20 per hour. A 40 hour week=R20 x 40 = R800 x 4.33 (weeks in a month) = R3464.00 minimum monthly wage

In conclusion it’s a good time to mention ETI has been extended for the next ten years, and if you are not taking advantage of this paye refund tool, now is the time to investigate further.

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