The local framework.
WHAT GOVERNS EMPLOYMENT HERE
Labour legislation, alongside contract terms and industrial court decisions.
WHAT EMPLOYERS TYPICALLY MUST HANDLE
Personal income tax deducted from salaries Pension contributions, where the threshold applies Employee compensation scheme contributions Industrial training contributions, where the threshold applies Statutory leave entitlements Notice on termination
WHAT PAY-AS-YOU-EARN REQUIRES
Deducting tax and remitting to the relevant state authority.
WHICH STATE
Generally where the employee resides.
WHY THAT MATTERS
Remitting to the wrong authority creates problems for both parties.
WHAT REGISTRATION IS REQUIRED
As an employer, with the relevant state revenue service.
WHAT PENSION OBLIGATIONS INVOLVE
Employer and employee contributions to the employee's retirement savings account, above a defined employer size.
WHAT TO ESTABLISH
Whether your business meets the threshold.
WHAT ANNUAL FILINGS APPLY
Employer returns to the tax authority, typically early in the year.
WHAT DISPUTES GO TO
The National Industrial Court, which has jurisdiction over employment matters.
WHY THAT MATTERS
It has its own procedures and approach.
WHAT TO VERIFY
Current thresholds, rates and deadlines, which change.
WHERE
The relevant authorities directly.
WHAT TO ENGAGE
A payroll provider or accountant, once you employ people.
WHY
The obligations are several and each has deadlines.
