Seasonal workers
SEASONAL WORKERS
Payroll legislation pertaining to Seasonal Workers
Classes of Seasonal Workers
- Foreigners
- Local – with RSA ID Document
- Local – without RSA ID Document
Statutory Issues that are relevant
- UIF
- PAYE/SITE
BCEA Issues that are relevant
Leave entitlement
Types of Employment Contracts
- Once off non-recurring contract
- Fixed Period recurring contract
SCENARIO 1 – Foreign Seasonal Worker– Once off non-recurring Contract
UIF implication – no UIF contribution by Employer or Deduction from wage.
Tax implication– Normal Tax at Average Rate
Leave – No leave accrual
SCENARIO 2 – Local Seasonal Worker –Without ID – Once off non-recurring ontract
UIF implication – no UIF contribution by Employer or Deduction from wage.
Tax implication - If only employed by one employer then Normal Tax at Average Rate
- If also employed by somebody else as well during this period, then tax at 25%
- If in possession of a Tax Directive then the directive rate.
Leave – No leave accrual
SCENARIO 3 – Foreign Seasonal Worker– Fixed Period recurring Contract
UIF implication – no UIF contribution by Employer or Deduction from wage.
Tax implication – Normal Tax at Average Rate
Leave – Leave accrual per days worked
SCENARIO 4 – Local Seasonal Worker –Without ID – Fixed Period recurring Contract
UIF implication – no UIF contribution by Employer or Deduction from wage.
Tax implication – Normal Tax at Average Rate
Leave – Leave accrual per days worked
SCENARIO 5 – Local Seasonal Worker –With ID – Fixed Period recurring Contract
UIF implication – UIF contribution by Employer and Deduction from wage
Tax implication – Normal Tax at Average Rate
Leave – Leave accrual per days worked
That’s SEASONAL WORKERS for you it in a nutshell.