Practical labour implications Session 2 - Tax implications of employees

Price:
R379.50 (VAT Incl.)
Level:
Business Professionals
Sub-level:
Labour Law
Lecturer:
Yvonne Rossouw
Duration:
105 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Employees are probably the biggest asset for any company, but are you aware of the tax implications that comes with them?
From registering and paying PAYE, to receiving tax incentives, taxation is a large part of managing your employee force.

In lesson 2, we take a look at the following tax implications:
• 4th Schedule – PAYE
o Registration
o Calculation
o Inclusions and exclusions
o Payment
o Consequences of non-payment
• Employee VS Independent contractor
• 7th Schedule – Fringe benefits and the impact on PAYE
o Inclusions in monthly PAYE
o Impact on yearly tax return submission
• Learnership incentives