The risk of non-compliance with legislation is a significant one for all non-profit organisations and we find that registration under the Compensation for Occupational Injuries and Diseases Act, No 130 of 1993 (“the Act”), together with the annual submission of the Return of Earnings form (W.As.8), is often overlooked.
The Act, in section 80, requires any employer carrying on a business in the Republic to register with the Commissioner and further defines “business” as “any industry, undertaking, trade or occupation or any activity in which any employee is employed”.
There is therefore no exemption from the provisions of the Act for non-profit organisations; the only stated exemptions (and here we paraphrase) are in sub-sections 84 (1) (a) and (b):
- For government structures; and
- For any employer that has taken out an approved mutual association policy of insurance covering that employer’s full liability under the Act.
One obligation of registration is to submit the annual Return of Earnings form (W.As.8) - the deadline for the 2012 return is 30 April 2013. Please note that:
- the return form (W.As.8) is only mailed to those employers who are not registered to submit the return on-line (on the “ROE website”).
- those employers who have registered to submit their return on-line must submit the return on-line and will not receive a reminder.
Incentives for online submission of the Return of Earnings form (W.As.8) (effective 1 April 2013)
In order to motivate employers to register on the website and speed up the assessment and payment process, 2 incentives have been granted to employers who use the ROE website (https://roe.labour.gov.za/DolRegistrationWeb/landing.html) for the 2013/14 financial year:
1. A discount on the amount payable under the assessment, as follows:
- Pay within 30 days
- Pay within 60 days
- Pay within 90 days
Employer submits their return of earnings via the website
- 10% discount on assessment value
- 5% discount on assessment value
- 2% discount on assessment value
2. Interest and penalties will not be levied until 30 June 2013.
Letters of good standing
The Department of Labour has issued an important notice to all its COIDA registered employers and emerging employers regarding the criteria for the issuing of letters of good standing effective from 1 January 2013. Read more.
We do hope that you will find the above information of help; do let us know if you would like any assistance in the matters referred to.