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Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993)

Notices

Notice on the Manner of Calculation of Return of Earnings and the Determination of Earnings for Inclusion/Exclusion in the Measurement of Compensation Benefits

Schedule A : Notice on the calculation of Earnings in terms of section 63 and 67 and 82 of the Act

8. Proof of earnings in terms of section 82 return of earnings

 

8.1 For the purpose of calculating earnings (assessments) the employer is required to submit but not limited to the following:

 

(a) detailed payroll report
(b) audited/ independently reviewed/ compiled, signed annual financial statement
(c) SARS EMP 501/ SARS Exempt Certificate
(d) Employee master file
(e) List of subcontractors
(f) Incident report
(g) Employment contract (for domestic employees)

 

Refer to Annexure A - Guidance Note: on the calculation of earnings in terms of sections 82 and 83 on employers' assessments (return of earnings and maximum earnings)