Take note that the deadline for submission for your Return of Earnings (ROE) for 2018 is 31 May 2018
The amount is determined by calculating the amount of earnings paid by an employer to the employees, from the 1st March 2017 up to and including 28 February 2018.
If you run a payroll and have employees, you are required to register as an Employer and submit a return of earnings to the Department of Labour.
The Compensation Fund provides compensation for employees who get hurt at work, or sick from diseases contracted at work, or for death as a result of these injuries or diseases.
There are very few exceptions in the definition of Employer in the Compensation for Occupational Injuries and Diseases Act (COID), 1993 which means generally, if you run a payroll, you have to register.
The exceptions are:
* A domestic worker employed at a private home;
* A member of the South African National Defence Force (there is a separate fund);
* A member of the South African Police Services (there is a separate fund);
* An employee who is not employed by the employer;
* An employee who works outside South Africa for more than 12 months at a time.
You can register by completing the As.2 form and submitting to the Department of Labour.
The return of earnings is done using form W.As. 8. These forms are available on the Department of Labour Website.
If you need help registering as an employer with the Department of Labour or in calculating and submitting your return of earnings, give Quattro Accounts a call and we will assist you.
A word to the wise:
Section 1 of the COID Act states that if a worker gets injured on duty or obtains an occupational disease; they are entitled to claim compensation for disablement (temporary or permanent). If an employee dies as a result of an injury on duty, their dependants are also able to claim compensation. If employers registered their employees however, they are protected against civil claims in this regard.
The COIDA basically prevents employees covered by the Act from suing their employer for damages in terms of common law.
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