Monthly Archives: May 2015

Basiese registrasies en nakoming vir besighede

Delport_mayVir enige besigheid wat in Suid-Afrika sake doen, is dit ‘n uitdaging om op die hoogte te bly van alle vereiste registrasies en nakoming wat deur wetgewing en ander regulering voorgeskryf word. Hier volg ‘n opsomming van die mees algemene registrasies en nakoming wat op die meeste besighede van toepassing is.

  1. Jaarlikse opgawes en jaargelde (Maatskappye): Enige maatskappy wat by die CIPC geregistreer wil bly, moet jaarliks gedurende die maatskappy se verjaardagmaand ‘n opgawe van inligting by die CIPC indien en ook die gepaardgaande jaargeld betaal.
    (www.cipc.co.za)
  2. Inkomstebelasting: Enige onderneming wat handel dryf moet by die Suid-Afrikaanse Inkomstediens (SAID) as ‘n belastingbetaler registreer, hetsy as individu/eenmansaak, maatskappy, trust, of enige ander persoon. Jaarliks moet hierdie onderneming ‘n inkomstebelastingopgawe (IB12 of IB14) voltooi en indien. Verder moet daar elke ses maande voorlopige belasting bereken en ‘n opgawe (IRP6) ingedien word, en indien nodig, moet enige verskuldigde bedrag ook betaal word. Nie-nakoming kan aansienlike boetes tot gevolg hê. (www.sars.gov.za)
  3. Belasting op Toegevoegde Waarde (BTW): Indien die jaarlikse omset van die onderneming R1 miljoen sal oorskry, moet die onderneming vir BTW registreer. ‘n Vrywillige registrasie kan gedoen word indien die omset meer as R50 000 per jaar sal wees. BTW-opgawes moet gewoonlik elke twee maande ingedien word en, indien nodig, moet enige verskuldigde bedrag ook betaal word. (www.sars.gov.za)
  4. Werkloosheidsversekering: Indien ‘n onderneming werknemers in diens het, moet die onderneming as werkgewer vir werkloosheidsversekering registreer. Maandelikse opgawes vir betaling moet ingedien word. ‘n Bedrag gelykstaande aan een persent van die salarisse van werknemers is deur die werkgewer betaalbaar, en ‘n verdere een persent deur die werknemer. (www.labour.gov.za)
  5. Werknemersbelasting: Indien enige van die werknemers van ‘n onderneming se vergoeding die perk in die Belastingwet oorskry, moet die onderneming as werkgewer vir LBS (lopende betaalstelsel) registreer. Die belasting moet maandeliks van sodanige werknemers se vergoeding afgetrek word en aan die SAID oorbetaal word tesame met die indiening van die nodige opgawes. Daar moet ook twee keer per jaar ‘n LBS-rekonsiliasie (IRP501) opgestel en by die SAID ingedien word. Jaarliks moet daar saam met die LBS-rekonsiliasie ook IRP5-sertifikate vir alle werknemers uitgemaak word. (www.sars.gov.za)
  6. Vaardigheidsontwikkelingsheffing: Indien die totale jaarlikse salarisrekening van die onderneming R500 000 oorskry, of indien die onderneming meer as 50 werknemers het, moet die onderneming ook vir die vaardigheidsontwikkelingsheffing (SDL) registreer, en moet daar ook maandeliks opgawes ingedien en die nodige heffing betaal word.
    (www.labour.gov.za / www.sars.gov.za)
  7. Vergoedingskommissaris: Enige onderneming wat werknemers in diens het, ongeag die vergoeding wat vir sodanige werknemers betaal word, moet as werkgewer vir ongevalleversekering by die Departement van Arbeid registreer. Die onderneming moet jaarliks ‘n opgawe by die departement indien en word dan aangeslaan teen ‘n persentasie van die totale salarisrekening van die onderneming. Werknemers wat aan diens beseer word, kan dan vergoeding van hierdie fonds eis. (www.labour.gov.za)
  8. Gelyke Indiensneming: ‘n Onderneming wat meer as 50 werknemers in diens het, of wat die gestelde drempel van jaarlikse omset vir die spesifieke sektor waarin dit handel dryf, oorskry, moet elke twee jaar ‘n gelyke indiensnemingsplan opstel en by die Departement van Arbeid indien. (www.labour.gov.za)

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.

Basic registrations and compliance for businesses

Delport_mayFor any business, conducting services in South Africa, it can be somewhat of a challenge to stay ahead of the game, regarding the registration and compliance as required by the law. This article serves as a summary concerned with for the most frequent registrations and compliance that applies to most businesses.

      1. Annual returns and annuities (Companies): Any company that wants to remain registered at the CIPC must submit a return of information to the CIPC annually, during the company’s anniversary month. It is also of utmost importance to pay the annual fee.
        (www.cipc.co.za)
      2. Income Tax: Any company that trades should be registered as either an individual / sole trader, company, trust, or any other person, as a taxpayer to the South African Revenue Service (SARS). Annually this company should complete and submit an income tax return (IT12 or IT14). Furthermore, a provisional tax should be calculated every six months and an IRP 6 return must be submitted, if necessary, any outstanding amount must be paid. Non-compliance can result in substantial penalties. (www.sars.gov.za)
      3. Value Added Tax (VAT): If the annual turnover of the company will exceed R1 million, the company must register for VAT. A voluntary registration can be done if the turnover exceed R50 000 per year. VAT returns should normally be submitted every two months and, if necessary, outstanding amount should be paid. (www.sars.gov.za)
      4. Unemployment insurance: If a company has employees, the company must register as an employer for unemployment insurance. Monthly returns for payment has to be submitted. An amount equal to one percent of the salaries of employees should be paid by the employer, and a further one percent by the employee. (www.labour.gov.za)
      5. Employees Tax: If any of the employees of a company’s remuneration exceeds the limit for the Income Tax, the company, as employer, should register for PAYE (Pay system). The tax must be deducted, monthly from these employees’ salaries, and paid to SARS. In addition to the payment, the necessary returns should also be filed. Company should reconcile a (IRP 501) biannually and submit it to SARS. In addition to the PAYE reconciliations, IRP 5 certificates should annually be accounted for all employees. (www.sars.gov.za)
      6. Skills Development: If the total annual wage bill of the company exceeds R500 000, or if the company has more than 50 employees, the company should also register CSL. Monthly returns should be and must also be submitted monthly returns and pay the necessary tax be. (www.labour.gov.za / www.sars.gov.za)
      7. Compensation: Any company that employs workers, regardless of the compensation paid for such employees, must register as an employer for accident insurance with the Department of Labour. The company must annually submit a return to the department after which they will be charged at a percentage of the total wage bill of the company. Employees, who are injured on the job, can claim compensation from this fund.
        (www.labour.gov.za)
      8. Equity: A business that employs more than 50 employees, or a business that exceed the proposed threshold of annual turnover for the specific sector in which it trades, should, biennially, draft an employment equity preparation at the Department of Labour.
        (www.labour.gov.za)

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice.