2010 FIFA World Cup South Africa Special Measures Act, 2006
R 385
Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993)NoticesNotice on the Manner of Calculation of Return of Earnings and the Determination of Earnings for Inclusion/Exclusion in the Measurement of Compensation BenefitsSchedule A : Notice on the calculation of Earnings in terms of section 63 and 67 and 82 of the Act3. Manner of calculating earnings in terms of section 82 |
| 3.1 | For the purpose of the submission of Return of Earnings (ROEs) in terms of section 82; an employer shall include the following earnings types with employees' earnings (salary/wages} in the payroll for the declaration of ROE earnings: |
| (a) | 13th cheque |
| (b) | Service bonus |
| (c) | Holiday bonus/pay/Christmas bonus |
| (d) | Housing allowance/ subsidy allowance |
| (e) | Acting allowance |
| (f) | Attendance allowance |
| (g) | Overtime allowance |
| (h) | Commission |
| (i) | Danger allowance |
| (j) | Grazing allowance |
(k) Production bonus
(l) Public holiday allowance
(m) Rural allowance
(n) Shift allowance
(o) Sunday allowance
(p) Night shift allowance
(q) Standby allowance
(r) Harvest allowance
(s) Scares skills allowance
(t) Petrol/Car/Cell phone allowance
(u) Transport allowance
(v) Travel allowance
(w) Value of free food and quarters (accommodation)
(x) Any other non-pensionable allowance
| 3.1 | Exclusions on earnings - the following list are the examples of allowances that shall be excluded when calculating earnings: |
| (a) | Reimbursements |
| (b) | Ex-gratia payments (voluntary payments to employees without legal obligation) |
