WHAT MUST BE TAKEN INTO CONSIDERATION WHEN COMPLETING THE EEA4 FORMS
- Foreign nationals, i.e. all those individuals who are not citizens of South African, should be excluded when completing the EEA4 forms.
- Non-permanent employees should be included in the EEA4 forms in terms of the relevant occupational category and occupational level.
- The calculation of remuneration must include twelve months of a financial year that is in line with the period covered by the EEA2 reporting form. Where this is not possible, e.g. in the case of non-permanent employees, the total payment the person received for the period worked should be divided by the number of months worked, and then multiplied by twelve.
- The following payments must either be included or excluded in an employee’s remuneration for the purposes of calculating pay in order to complete the EEA4 forms.
INCLUDED:
- Salaries and fees paid to directors
- Salary payments made to directors, executives and managers
- Payments for all types of leave which relate to the reference period
- Commissions paid
- Employer’s contribution to pension, provident, medical aid, sick pay and other funds (e.g. UIF and CC)
- Payments for piecework, incentive or profit sharing schemes
- Fringe benefits paid in cash such as housing, mortgage and rent subsidies and transport allowance (e.g. monthly petrol allowance)
- Allowances and penalty payments relating to ordinary time hours
- Performance and other bonuses
- Value of any salary sacrificed
- Amounts paid to employees based abroad but paid from South Africa e.g. Embassy employees
EXCLUDED:
- Payments to independent contractors
- Imputed value of fringe benefits
- Fringe benefits tax
- Reimbursement for expenses e.g. travel, entertainment, meals and other expenses
- Amounts paid from abroad to employees based in SA e.g. embassy employees
- Severance, terminations and redundancy payments
- Overtime pay
- Payments which do NOT relate to the reference period